# Italy SDI & FatturaPA E-Invoicing: Schema, Codice Destinatario & B2B Compliance - Date: 2026-07-03 - Reviewed: July 9, 2026 - Reading time: 8 min read Practical guide to Italy’s SDI (Sistema di Interscambio): FatturaPA XML v1.2+, the 7-character Codice Destinatario, PEC routing, and cross-border reporting. > Reviewed against Agenzia delle Entrate, FatturaPA / Sistema di Interscambio. ## Article overview This article explains Italy SDI & FatturaPA E-Invoicing: Schema, Codice Destinatario & B2B Compliance as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII. Italy introduced mandatory electronic invoicing for most transactions between residents and businesses established in Italy on January 1, 2019. Invoices are exchanged through the Sistema di Interscambio (SDI), the tax authority’s delivery and validation platform. For finance, ERP, and tax teams operating in Italy or billing Italian customers, compliance means generating XML that follows the official FatturaPA schema, checking the required tax data, and sending the file to SDI with the recipient’s Codice Destinatario or PEC details. ## How to use this guide Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review. ## Key Architecture: How Italy’s SDI Works For Key Architecture: How Italy’s SDI Works, review these points before moving on. - Centralized exchange: In-scope domestic electronic invoices must pass through the Agenzia delle Entrate’s Sistema di Interscambio (SDI). A PDF or other copy sent directly to the buyer does not replace the XML invoice delivered through SDI. - FatturaPA XML Format: Invoices must adhere to the XML Schema FatturaPA (current version 1.2.x), containing buyer/seller tax IDs, line item breakdowns, and specific tax category codes. - Routing identifiers: The recipient’s electronic address is either a 7-character Codice Destinatario or a certified email address (PEC, Posta Elettronica Certificata). If no address is provided, the issuer uses 0000000 and SDI makes the invoice available in the recipient’s reserved tax portal. - Cross-border reporting: Since July 2022, data for many transactions with parties not established in Italy must be transmitted electronically through SDI. FatturaPA document types such as TD17, TD18, and TD19 identify common purchase and reverse-charge scenarios; exemptions and special cases apply. ## FatturaPA XML Requirements & Document Types The FatturaPA format supports various transaction scenarios using standardized document types (TipoDocumento). Common codes include TD01 (Standard Invoice), TD02 (Advance/Prepayment), TD04 (Credit Note), and TD24 (Deferred Invoice). Each XML invoice needs the applicable Italian VAT number (Partita IVA) or tax code (Codice Fiscale), the correct Natura code for non-taxable or reverse-charge items, and the other mandatory fields for the transaction. A digital signature is not a general requirement for ordinary invoices sent through SDI, although special channels or document types may have additional rules. ## SDI Delivery Rules & Status Notifications For SDI Delivery Rules & Status Notifications, this sequence gives the practical order of work. - Transmission: Invoices are submitted to SDI via web service API, SFTP, PEC, or the Agenzia delle Entrate web portal. - Validation: SDI checks the XML structure and required data, then sends a Notifica di Scarto when the file fails its controls. Checks and delivery can take up to five days during periods of high volume. - Delivery: If validation succeeds, SDI sends the invoice to the electronic address in the file and returns a Ricevuta di Consegna. If delivery is not possible, the invoice remains available in the recipient’s reserved area and the issuer must notify the recipient. - Preservation: Both issuer and recipient must keep electronic invoices using a legally compliant digital-preservation process (conservazione elettronica a norma). The required retention period depends on the applicable Italian tax and accounting rules. ## Official References & Guidance For Official References & Guidance, review these points before moving on. - [Agenzia delle Entrate - Fatture e Corrispettivi Portal](https://www.agenziaentrate.gov.it) - [FatturaPA Official Technical Specifications & Schemas](https://www.fatturapa.gov.it) ## Ready to convert your invoices? Start converting PDF invoices to XRechnung, ZUGFeRD, and other formats today. [View Pricing](/en/convert) ## FAQ ### What happens if a buyer does not have a Codice Destinatario? If a buyer has not provided a Codice Destinatario or PEC, the issuer uses 0000000. SDI makes the XML available in the buyer’s reserved tax portal. The issuer should also provide a readable copy and tell the buyer where the original electronic invoice can be accessed. ### Is FatturaPA compatible with European Standard EN 16931? FatturaPA and EN 16931 are different models. Mapping guidance can help software providers transform EN 16931 data (UBL or CII) into the FatturaPA structure required for Italian SDI submission. Peppol delivery does not by itself replace the SDI channel for an in-scope Italian invoice. ## Official references - [FatturaPA / Sistema di Interscambio](https://www.fatturapa.gov.it/en/index.html) - [Agenzia delle Entrate e-invoicing](https://www.agenziaentrate.gov.it/portale/web/english/electronic-invoicing)