E-invoicing mandates
E-invoicing in Italy: SdI, FatturaPA and the non-resident rule
Italy was the EU's e-invoicing pioneer: mandatory for all B2B and B2C since 2019 via the SdI platform. How it works, the flat-rate (forfettario) inclusion, and why non-resident businesses are not obliged to use SdI.
Last reviewed 2 June 2026
Italy introduced mandatory e-invoicing before anyone else in the EU, and its model (a central government platform called SdI) is the template several other countries now follow. If you sell to Italian businesses, here is what applies.
Mandatory since 2019, via SdI
Since 1 January 2019, essentially all Italian VAT-registered businesses must issue invoices electronically, for both B2B and B2C, in the FatturaPA XML format and through the Sistema di Interscambio (SdI). SdI is a clearance platform run by the Agenzia delle Entrate: every invoice passes through it to be validated and delivered.
From 1 January 2024 the smallest flat-rate (forfettario) taxpayers were brought in too, so they now issue through SdI like everyone else.
The non-resident rule
This is the part that confuses foreign businesses: non-established (non-resident) businesses are not obliged to use SdI and FatturaPA, even if they hold an Italian VAT registration. The SdI obligation attaches to taxable persons established in Italy.
If you are a foreign freelancer or company invoicing an Italian client, you generally issue a normal compliant invoice rather than going through SdI, though your Italian B2B customer may still receive a copy through the system. Confirm your own position with an Italian adviser.
Frequently asked questions
Is e-invoicing mandatory in Italy?
Yes. Since 1 January 2019, all Italian VAT-registered businesses must issue B2B and B2C invoices electronically in the FatturaPA format through the SdI platform. Flat-rate (forfettario) taxpayers were included from 1 January 2024.
Do non-resident companies have to use SdI and FatturaPA?
No. Non-established businesses are not obliged to use SdI/FatturaPA, even if VAT-registered in Italy, the obligation applies to Italy-established taxable persons. A foreign supplier generally issues a standard compliant invoice instead.
What is SdI?
The Sistema di Interscambio: Italy's central government clearance platform, run by the Agenzia delle Entrate, through which every Italian e-invoice is validated and delivered.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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