01
What the Interchange System checks
The SdI verifies that the invoice contains the minimum mandatory data required by law, such as supplier and customer identifiers, number, date, description of the goods or service, taxable amount, rate and VAT. It also checks that the VAT numbers or tax codes indicated exist in the Tax Registry, that the Recipient Code field is filled in, and that the taxable amount, rate and VAT values are consistent with each other.
02
Why these checks exist
Since 1 January 2019, all invoices between parties resident or established in Italy must be electronic, for both B2B and B2C transactions, in addition to the obligation toward the Public Administration already in force since 2015. The technical rules for preparing, transmitting, receiving and storing invoices are defined by measure no. 433608 of 24 November 2022.
03
How to organize the preparation and sending process
Steps
- Prepare the XML file using software compliant with the technical specifications of the measure of 24 November 2022
- Use the web procedure, the downloadable software or the FatturAE App made freely available by the Revenue Agency, or a compliant private software
- Verify the minimum mandatory data and the consistency between taxable amount, rate and VAT before sending
- Transmit the XML file through the Invoices and Receipts portal, via certified email to sdi01@pec.fatturapa.it, or a telematic channel activated with the SdI
- Check the rejection, delivery or non-delivery receipt in the dedicated area of the portal
04
Hypothetical example
Hypothetical example: a company prepares an invoice with a taxable amount of 100 euros and a rate of 22%, but mistakenly enters VAT of 20 euros instead of 22. The SdI detects the inconsistency between the taxable amount, rate and VAT and returns a rejection receipt, requiring the company to correct and resend the file.
05
Checks to do before sending
- Minimum mandatory data present: identifiers, number, date, description, taxable amount, rate, VAT
- Customer's and supplier's VAT number or tax code correct and existing in the Tax Registry
- Recipient Code field correctly filled in
- Numerical consistency between taxable amount, rate and calculated VAT amount
- Check that the file has not already been sent previously, to avoid a duplicate
06
How to structure the check with management software
A company can ask its management software to support an internal verification workflow before sending: a dedicated role that checks the minimum mandatory data, a second check on the consistency between taxable amount, rate and VAT, and a traceable record of receipts received from the SdI. This is a suggested operational choice, not a requirement of the software itself.
07
Frequently asked questions
The SdI also accepts invoices that are not digitally signed for transactions toward VAT subjects or final consumers, but if the file is signed it checks the validity of the certificate.
The technical rules of the measure of 24 November 2022 apply only to invoices between private parties; toward the Public Administration the rules of Ministerial Decree no. 55/2013 remain valid.
08
Next step
Check now, before your next submission, that your process covers all the checks on minimum data, VAT consistency and Recipient Code, to reduce the risk of rejections by the SdI.
FAQ
Frequently asked questions
What happens if the calculated VAT does not match the taxable amount and rate?
The SdI checks the consistency between these three values: if they do not match, the invoice is rejected and must be corrected and resent.
Is it mandatory to digitally sign the XML file?
No, the SdI also accepts unsigned files for invoices toward VAT subjects or final consumers; if signed, it only checks the validity of the certificate.
Do the 2022 technical rules also apply to invoices toward the Public Administration?
No, for invoices toward the Public Administration the rules of Ministerial Decree no. 55/2013 remain valid, not those of the measure of 24 November 2022.
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