Electronic Invoicing Forfettari & VAT Italy: Guide 2026
Since 1 January 2024, electronic invoicing has been mandatory for all Italian VAT holders, including flat-rate taxpayers (forfettari) with limited exceptions. If you have a partita IVA and are not yet familiar with the system, this guide explains everything you need to know to stay compliant.
What is an electronic invoice (e-fattura)?
An electronic invoice (e-fattura) is a document in XML format structured according to the technical specifications of the Revenue Agency. Unlike a paper invoice or a simple PDF, the XML format allows automatic reading by the Sistema di Interscambio (SDI) — the mandatory channel through which all electronic invoices in Italy must pass.
Sending a PDF to your client is not sufficient: the invoice must be in XML format and must transit through the SDI.
How the Sistema di Interscambio (SDI) works
The SDI is a platform managed by the Revenue Agency that:
- Receives the invoice from the sender (or their software/intermediary)
- Formally validates the XML file (mandatory fields, recipient’s VAT number, SDI code)
- Delivers the invoice to the recipient in their digital tax box or via their reception channel
- Issues a receipt to the sender (accepted or rejected)
If the SDI rejects the invoice, it has not been issued: you must correct the error and resubmit it.
Issuance deadlines
There are two types of electronic invoice with different deadlines:
| Type | When to issue | Deadline for SDI submission |
|---|---|---|
| Immediate invoice | At the time of supply or service | Within 12 days of the transaction date |
| Deferred invoice | By the end of the following month | By the 15th of the following month |
Note: the invoice date and the SDI submission date may differ. What matters for tax purposes is the issue date (document date). But failure to submit within the deadline incurs penalties.
Penalties for late submission
- Within deadline: no penalty
- Up to 90 days late: penalty from 90% to 180% of the tax
- Over 90 days late or omitted: penalty from 100% to 200%
Via voluntary disclosure (ravvedimento operoso) the penalty is significantly reduced — but it is always better to meet the deadlines.
The SDI code (recipient code)
The SDI code (codice destinatario) is the 7-character alphanumeric code identifying your client’s invoice reception channel. It must be included in the invoice XML.
How to obtain it:
- Businesses and VAT holders: they must give you their SDI code (or PEC email for reception)
- Private individuals without VAT number: they have no SDI code — use “0000000” (7 zeros) and the invoice goes to the client’s tax box on the Revenue Agency portal
- Public administration: uses an office code (Codice IPA), different from the private SDI code
What to do if the client doesn’t provide an SDI code: for private individuals you can issue with “0000000”. For businesses, in the absence of communication, you can use the client’s PEC if available.
Tools for issuing electronic invoices
1. Free Revenue Agency portal
Accessible via SPID, CIE or CNS. Allows issuing and receiving invoices at no cost. The basic tool, suitable for those who issue few invoices per month.
Limitation: no integration with accounting, all data entered manually.
2. Invoicing software (paid)
Solutions such as Fatture in Cloud, Aruba, Zucchetti, TeamSystem and many others. They automate SDI submission, archive invoices and integrate with accounting systems.
Indicative cost: from €5 to €30/month for freelance and SME solutions.
3. Delegation to your accountant
You can delegate invoice issuance and reception to your accounting studio. This ensures formal correctness and integration with the accounts.
Digital preservation: obligations
The electronic invoice, once issued and accepted by the SDI, must be preserved for 10 years in digital format compliant with Italian regulations. Simply saving it locally on your PC is insufficient — digital preservation must meet specific technical and legal requirements (Legislative Decree 82/2005 – CAD).
Options:
- Revenue Agency portal: free preservation via the tax box (with some access limitations over time)
- Certified preservation software: included in many paid management systems
- Delegation to your accountant: our studio handles certified digital preservation for clients
Common error: printing the electronic invoice and keeping only the paper copy. This is not valid for mandatory preservation purposes.
Electronic invoicing for flat-rate taxpayers (forfettari)
Since 1 January 2024, flat-rate regime taxpayers (forfettari) are also required to issue electronic invoices, regardless of turnover.
Specifics for forfettari:
- The invoice does not include VAT (the regime is exempt — indicate “operazione effettuata ai sensi dell’art. 1, commi 54-89, della Legge n. 190/2014”)
- Withholding tax is not applied (indicate that the recipient is not subject to withholding)
- INPS surcharge of 4% may be applied (optional, but reduces net social security cost)
- Stamp duty (€2) must be indicated if the invoice exceeds €77.47 and has no VAT
The most common errors in electronic invoicing
- Incorrect client tax code or VAT number: the SDI rejects the invoice — correct and resubmit within the 5-day deadline
- Wrong VAT nature code: using N2.1 (out-of-scope) instead of N1 (excluded under art. 15) changes the tax treatment
- Future-dated invoice: some platforms do not accept future dates, and the SDI may refuse early submission
- Missing stamp duty: mandatory on VAT-exempt invoices over €77.47
- Submission after 12 days: immediate invoices have tight deadlines — once the period has passed, the penalty must be paid via voluntary disclosure (ravvedimento operoso)
How to receive supplier invoices
Your suppliers’ invoices arrive in your digital tax box on the Revenue Agency portal, or via the SDI channel you have configured (software, PEC, etc.).
What to do on receipt:
- Verify the correctness of the data (your tax code/VAT number, amount, VAT nature)
- Record it in the accounts
- Store it in the digital preservation system
If a received invoice is incorrect, ask the supplier to issue a credit note (nota di credito) and reissue the correct version.
Studio CITI snc: complete electronic invoicing management
Our studio handles electronic invoicing for professionals and companies in Milan: from system setup to issuance, from certified digital preservation to accounting integration. Operating since 1984, we have guided hundreds of clients through the digital transition.
Tel. 02.450 774 39 — Contact us
Related services:
