SDI (Sistema di Interscambio)

Definition

Italian government clearance platform that routes and validates every FatturaPA invoice before delivery.

Operated by Agenzia delle Entrate; mandatory for B2G since 2014 and B2B/B2C since 2019.

Uses XML in the FatturaPA schema; recipients are addressed by Codice Destinatario (7 chars) or PEC email.

7-character SDI routing code that tells Italy’s clearance platform which provider should receive a FatturaPA invoice.

Digital reporting of transaction data to tax authorities, often alongside e-invoicing.

VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.