# E-Invoicing in Italy

Key formats, routing options, and a practical checklist for sending compliant e-invoices in Italy.

## What matters in practice

This Italy guide covers FatturaPA XML, SdI routing, Codice Destinatario or PEC delivery, and the validation checks that matter most before submission.

## Common e-invoice formats

- FatturaPA XML

## Routing & delivery

- [Sistema di Interscambio (SdI)](https://www.fatturapa.gov.it/): Portal

## Common identifiers

- Codice Destinatario / PEC
- VAT ID

## Mandate & scope

Italy is known for a clearance-style approach where invoices are routed through the SdI platform (FatturaPA XML).

## Country-specific operating notes for Italy

- Esterometro and SdI ESTERO routing have replaced the cross-border XML report format since July 2022; foreign invoices now use Codice Destinatario `XXXXXXX` and the country code on the buyer block.
- Cassetto fiscale (the taxpayer’s online dashboard with Agenzia delle Entrate) is the primary place to retrieve received invoices and notifications.
- B2C invoices use document type code `1.6.1.1` for esterometro replacement reporting.

## Quick checklist

- Format: FatturaPA XML is the common format for platform routing.
- Routing: Codice Destinatario or PEC is used to deliver invoices to the recipient.
- Compliance: ensure totals, VAT breakdown, and identifiers match platform rules.
- Sistema di Interscambio (SdI): mandatory clearance hub for all B2B and B2G invoices since January 2019; B2C since 2024.
- FatturaPA 1.7.1+ (current XSD): exact format validated server-side by SdI — no escape hatch.
- Codice Destinatario (BT-49 equivalent): 7-character recipient routing code. Placeholders: `0000000` (PEC fallback), `XXXXXXX` (cross-border non-resident), or specific provider codes.
- FormatoTrasmissione codes: `FPA12` for B2G, `FPR12` for B2B/B2C.
- SdI scarto (rejection) codes: `00200`-series for syntactic, `00400`-series for semantic. RC (consegna) and MC (mancata consegna) notifications within 12 days.

## How to send (practical steps)

1. Confirm whether the recipient expects Codice Destinatario or PEC and collect the correct value.
2. Generate the required XML format and validate against platform/business rules.
3. Submit via the SdI process (portal/API/provider) and track the platform status/acknowledgements.
4. Store delivery receipts and outcomes for audit and dispute handling.

## Validation & compliance

- Keep recipient routing identifiers accurate (wrong codes commonly lead to non-delivery).
- Ensure VAT calculations and totals are consistent across lines and summaries.
- Avoid free-text identifiers where the platform expects structured codes.

## Common pitfalls

- Wrong Codice Destinatario/PEC leading to routing failures.
- VAT and rounding inconsistencies causing rejections.
- Missing mandatory identifiers for seller/buyer or taxable status.
- Hardcoding Codice Destinatario as 7 zeros without a PEC fallback — the sender is responsible for ensuring deliverability.
- Sending an EN 16931 UBL or CII invoice expecting SdI to accept it — SdI requires the FatturaPA XML schema, not UBL or CII.
- Confusing RC (delivery receipt) with MC (delivery failure) — they require different next steps.

## Frequently asked questions

### What invoice format is used in Italy?
Italy commonly uses FatturaPA XML for SdI routing, so the structured XML must match the recipient’s delivery details.

### What causes the most problems with Italian invoices?
Routing identifiers, VAT consistency, and missing mandatory party data are the most common reasons for rejection or non-delivery.

## Official links

- [FatturaPA / SdI](https://www.fatturapa.gov.it/)

## Related resources

- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)
- [European E-Invoicing Mandate](/resources/compliance/european-e-invoicing-mandate)