What checks to prepare before sending an electronic invoice

01

What the SdI checks, and what to check beforehand

Before sending an electronic invoice, it is worth checking the same elements that the Interchange System (SdI) will verify: mandatory minimum data, existing VAT numbers for supplier and customer in the Tax Registry, the Recipient Code field correctly filled in, and arithmetic consistency between the taxable amount, rate, and VAT. The SdI also checks that the file is not a duplicate and, if digitally signed, the validity of the certificate. In any case it returns a receipt of rejection, delivery, or non-delivery, viewable in the Invoices and Receipts portal.

02

Why these checks exist

Since 1 January 2019 the electronic invoicing requirement covers B2B and B2C transactions between parties resident or established in Italy, alongside the requirement already in force since 2015 for B2G transactions with Public Administration. For invoices to foreign parties, electronic issuance remains optional: those who do not use it transmit data via the esterometro, with exceptions for transactions supported by customs documentation and purchases not exceeding 5,000 euros. The technical rules for preparing, transmitting, receiving, and storing invoices between private parties are set out in Measure no. 433608 of 24 November 2022.

03

Operational sequence before sending

Steps

1. Prepare the XML file using a program compliant with the specifications of the Measure of 24 November 2022.
2. Check minimum data, supplier and customer VAT numbers, and the Recipient Code before sending.
3. Check consistency between the taxable amount, rate, and calculated VAT on the document.
4. If the file is digitally signed, check the validity of the signing certificate.
5. Send via the Invoices and Receipts portal, the FatturAE App, PEC, or an SFTP/Web Service channel activated with the SdI.

04

Hypothetical example

Hypothetical example: a company prepares a B2B invoice using the Revenue Agency's web procedure, checks that the customer's VAT number is filled in and that a taxable amount of 100 euros with a 22% rate generates 22 euros of VAT, then sends the file via the Invoices and Receipts portal and waits for the SdI receipt before considering it issued.

05

Checklist of SdI checks to replicate internally

• Minimum data present: supplier and customer identifiers, invoice number and date, description of the nature of the good or service, taxable amount, rate, VAT.
• Supplier's VAT number and customer's VAT/tax code existing in the Tax Registry.
• Recipient Code field filled in with the correct electronic address.
• Arithmetic consistency between the taxable amount, rate, and calculated VAT on the document.
• Verify that the file has not already been sent previously (duplicate).

06

How management software can support these checks

Management software can be configured to gather in one place the information the SdI will check: supplier and customer records, Recipient Code, rates and amounts, reducing the risk of rejection before sending. Assigning distinct roles between those who prepare, verify, and send the invoice makes each step traceable and allows a history of rejection, delivery, or non-delivery receipts to be kept for later review. It is a useful operational choice, not an obligation, to decide who reviews the consistency between the taxable amount, rate, and VAT before sending.

07

Frequent clarifications about the checks

• The SdI also accepts files that are not digitally signed, both for VAT-registered parties and final consumers.
• Invoices to foreign parties remain optional; the esterometro replaces the obligation with some exceptions.
• For invoices to Public Administration, the rules of Ministerial Decree 55/2013 apply, not the 2022 Measure.
• Regardless of the outcome of the checks, the SdI always sends a receipt viewable in Invoices and Receipts.

08

Next step

Before your next submission, review the SdI checks checklist with whoever prepares invoices at your company and verify that preparation, verification, and sending roles are clearly assigned, to reduce rejections and negative receipts.