Before sending an electronic invoice: who checks what, step by step

01

The short answer

Before sending, it is useful to internally verify what the Exchange System (SdI) will check anyway: presence of mandatory minimum data, existence of supplier and customer VAT numbers in the Tax Registry, correct entry of the Recipient Code, consistency between taxable amount, rate, and VAT, and absence of duplicate submissions.

02

Why these checks exist

Since January 1, 2019, invoices between parties resident or established in Italy must be electronic, both for B2B and B2C transactions, in addition to the obligation already in force for B2G since 2015. Invoices must always be sent through the SdI: if they do not pass through this channel, they are considered not issued.

03

The sequence by role

Steps

1. Whoever prepares the invoice fills in the XML file using software compliant with the technical specifications of provision no. 433608/2022, or the free services provided by the Revenue Agency.
2. Whoever verifies checks the minimum data (identifiers, number and date, description, taxable amount, rate, VAT) before the file leaves the company.
3. Whoever verifies checks that the supplier's VAT number and the customer's VAT number or tax code are correct and that the Recipient Code is filled in.
4. Whoever sends chooses the channel: the Invoices and Receipts portal, the web procedure or FatturAE App, PEC to the address sdi01@pec.fatturapa.it, or a previously activated SFTP/Web Service channel.
5. Whoever receives the outcome checks the rejection, delivery, or non-delivery receipts in the dedicated area of the Invoices and Receipts portal.

04

Hypothetical example

A company prepares an invoice with a taxable amount of 100 euros and a rate of 22%: before sending, the administrative manager checks that the VAT shown is 22 euros, that the Recipient Code is filled in, and that the customer's VAT number is correct, thus replicating the checks the SdI will perform anyway.

05

Checklist before sending

• Minimum data present: identifiers, number, date, description, taxable amount, rate, VAT.
• Supplier's VAT number and customer's VAT number/tax code verified.
• Recipient Code field filled in with the correct electronic address.
• Numerical consistency between taxable amount, rate, and calculated VAT amount.
• Check that the same invoice has not already been sent (risk of duplication).

06

What a company can set up in its own management software

Management software can be configured to track who prepares, who verifies, and who sends each invoice, with a log of SdI receipts linked to each document. This supports checking minimum data and VAT consistency as an operational choice, without replacing the official SdI checks.

07

Frequently asked questions

If the file is not digitally signed, the SdI still accepts it for submissions to VAT-registered parties or final consumers; if it is signed, the SdI also checks the validity of the certificate.

Invoices to foreign parties remain optional in electronic format, but data must still be transmitted through the esterometro, except for cases supported by customs declarations or amounts up to 5,000 euros.

Regardless of the outcome of the checks, the SdI always sends a receipt, viewable in the Invoices and Receipts portal.

08

Next step

Build an internal checklist of these checks with your administrative team, explicitly assigning who prepares, who verifies, and who sends each invoice before transmission to the SdI.