How to organize the operational cycle of electronic invoicing in Italy

01

The short answer

The operational cycle is organized into four phases: checking the obligation based on the type of counterpart, preparing the XML file with a suitable tool, sending it through the Interchange System (SdI), and compliant storage over time.

Since 1 January 2019 all invoices between parties resident or established in Italy, both B2B and B2C, must be electronic; the obligation toward Public Administration has already been in force since 31 March 2015.

02

Who is involved and which rules apply

• B2B and B2C transactions between Italian parties: electronic invoicing mandatory since 1 January 2019.
• Transactions toward Public Administration (B2G): obligation already in force since 31 March 2015, with technical rules from DM 55/2013 and the fatturapa.gov.it site.
• Invoices toward foreign parties and self-invoices/integrations: electronic issuance is optional, but data must be transmitted via the esterometro, except for transactions with customs documentation or purchases up to 5,000 euros.
• The technical rules for preparing, transmitting, receiving and storing invoices between private parties are defined by measure no. 433608 of 24 November 2022 and subsequent amendments.

03

The operational flow step by step

Steps

1. Check the type of counterpart (B2B, B2C, PA or foreign) to understand which regime applies.
2. Choose the tool: the web procedure or the FatturAE app from the Agency (both require an internet connection), a downloadable desktop program (usable offline), or a private software compliant with technical specifications.
3. Fill in the XML file with the minimum required data and check the supplier's data, which can be modified except for the VAT number.
4. Enter the customer's data: the system checks the existence of the VAT number or tax code in the Tax Registry; if absent, the invoice cannot be completed.
5. Send the file through SdI using the most suitable channel: portal, certified email to sdi01@pec.fatturapa.it, or an SFTP/Web Service channel activated with SdI.

04

Hypothetical example: using the web procedure

Hypothetical example. A business that issues few invoices per month accesses the "Fatture e Corrispettivi" portal with SPID credentials, checks its own registry data automatically retrieved, and enters the customer's data.

If the customer's VAT number is not found in the Tax Registry, the procedure blocks completion; once the data is corrected, the business uses the "Send file" button to transmit the XML to SdI, or resumes the last prepared invoice to create a new one.

05

Decision checklist before sending

• Have you correctly identified the type of transaction (B2B, B2C, B2G or foreign)?
• Does the chosen tool require an internet connection or is it usable offline, based on your operational needs?
• Have the supplier's and customer's data been verified, including VAT number and tax code in the Tax Registry?
• Is the chosen sending channel (portal, app, certified email, SFTP) the right one for your invoice volume and frequency?
• Does the XML file comply with the technical specifications of the measure of 24 November 2022, or the DM 55/2013 rules if intended for Public Administration?

06

How to set up the flow in a management software

A company can ask its software partner to configure separate roles for preparation, customer data verification, and sending, so as to separate who prepares the invoice from who authorizes transmission.

It is useful to maintain a traceability log that records the status of each invoice (prepared, verified, sent, rejected) and to schedule periodic review to check SdI rejections and unvalidated data in the Tax Registry.

07

Common operational questions

The most common questions concern the obligation for foreign transactions, the validity of technical rules and the available sending channels.

08

Next step

Map your monthly invoice volume to choose between the web procedure, the FatturAE app, desktop software or a private management solution, always checking compliance with current technical specifications.