What checks to prepare before sending an electronic invoice

01

The short answer

• Verify that the mandatory minimum data are present (supplier, customer, number, date, nature of good/service, taxable amount, rate, VAT)
• Check that the supplier's and customer's VAT numbers exist in the Tax Registry
• Correctly fill in the Recipient Code field
• Verify consistency between the taxable amount, the rate, and the calculated VAT
• Exclude duplicates: the SdI rejects a file that has already been sent previously

02

Why these checks matter

Since 1 January 2019 all invoices between parties resident or established in Italy must be electronic, for both B2B and B2C operations; the obligation for operations toward Public Administration had already been in force since 31 March 2015. Invoices toward foreign parties remain optional in electronic format, but must be reported through the esterometro, except for operations supported by a customs bill or purchases not exceeding 5,000 euros.

The technical rules for preparing, transmitting, receiving, and retaining invoices between private parties are set by measure no. 433608 of 24 November 2022; for invoices toward Public Administration the rules of Ministerial Decree no. 55/2013 remain valid.

03

Control flow before sending

Steps

1. Fill in the XML file using software compliant with the specifications of the 24 November 2022 measure, including the Agenzia's free tools (web procedure, downloadable software, FatturAE App)
2. Review the mandatory minimum data and both parties' VAT numbers
3. Check the Recipient Code field and the consistency of VAT amounts
4. Choose the transmission channel: Fatture e Corrispettivi portal, web procedure/FatturAE App, PEC to sdi01@pec.fatturapa.it, or SFTP/Web Service channel
5. Send the file and keep the delivery, rejection, or non-delivery receipt from the portal

04

Hypothetical example

Hypothetical example: a company prepares an invoice with a taxable amount of 100 euros and a VAT rate of 22%. Before sending, the internal check verifies that the indicated VAT is exactly 22 euros, because the SdI performs this same comparison and rejects the file if the values are not consistent. The same check verifies that the customer's VAT number is correct and that the Recipient Code is filled in, avoiding rejection for missing data.

05

Final checklist before pressing send

• Mandatory minimum data (art. 21/21-bis) all present and correct
• Supplier's and customer's VAT numbers valid in the Tax Registry
• Recipient Code field filled in
• Taxable amount-rate-VAT consistency verified manually or by system
• File not digitally signed with an expired certificate, if signed

06

How to set up controls in a software system

A company can ask its software provider to configure a flow in which an administrative role prepares the XML file, a second role reviews it by comparing the mandatory minimum data and amount consistency, and a third step records the SdI receipt for internal tracking.

This is a suggested operational choice, not a legal requirement: the goal is to have distinct responsibilities among who compiles, who verifies, and who archives the delivery, rejection, or non-delivery receipts.

07

Frequently asked questions about the checks

The SdI also accepts files that are not digitally signed, but if the file is signed, it checks the validity of the certificate.

The SdI always verifies that the file has not already been sent previously, to avoid duplicates.

Regardless of the outcome of the checks, the SdI always sends a receipt viewable in the Fatture e Corrispettivi portal.

08

Next step

Before your next submission, go back through the checklist on mandatory data, VAT consistency, and the chosen channel (portal, FatturAE App, PEC, or SFTP), to reduce the risk of rejection and speed up receipt of the SdI confirmation.