How to organize the operational cycle of electronic invoicing in Italy

01

The obligation and the transmission channel

From 1 January 2019, electronic invoicing is mandatory for all supplies of goods and services between parties resident or established in Italy, for both B2B and B2C transactions. This obligation is in addition to the one already in force since 31 March 2015 for invoices to Public Administration bodies (B2G). In all these cases the invoice must be transmitted through the Interchange System (SdI); otherwise it is considered not issued.

02

Exceptions and technical rules

For invoices to foreign parties, and for self-invoices or VAT integrations of invoices received from foreign parties, electronic issuance is optional: those who do not issue it must transmit the data through the esterometro, except for transactions supported by customs declarations or purchases up to 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; for invoices to Public Administration bodies the rules of Ministerial Decree no. 55/2013 and the fatturapa.gov.it website remain valid.

03

The operational steps

Steps

1. Prepare the invoice's XML file using software compliant with the specifications of the measure of 24 November 2022.
2. Verify supplier and customer data, including VAT number or tax code registered in the Tax Registry.
3. Transmit the XML file to the SdI via the portal, the FatturAE App, certified email (PEC), or an activated SFTP/Web Service channel.
4. Receive confirmation of delivery or possible rejection if the customer's tax identifier does not exist in the Tax Registry.
5. Store invoices in a compliant, secure and unalterable way for future consultation.

04

A hypothetical case

Hypothetical example: a sole proprietorship with a limited number of monthly invoices accesses the "Invoices and Receipts" portal with SPID, fills in an ordinary invoice with the minimum data required by Article 21 of Presidential Decree 633/1972, automatically verifies the customer's VAT number, and sends the XML file directly from the web procedure.

05

What you need before starting

• A PC, tablet or smartphone.
• Software that compiles the XML file according to the specifications of the 2022 measure.
• SPID, CIE, CNS or Fisconline/Entratel credentials to access the Agency's portal.
• Customer data verified in the Tax Registry before sending.
• An active transmission channel: portal, FatturAE App, PEC, or SFTP/Web Service.

06

How to structure the process with management software

A company can structure the electronic invoice cycle by defining clear roles: who prepares the XML file, who verifies customer data, and who follows up on transmission to the SdI. It is useful to keep track of every invoice prepared, transmitted and received, so as to be able to demonstrate compliance with current technical specifications.

A software partner can be tasked with supporting compilation, verification of tax data and compliant storage, leaving the company responsible for defining the controls and review points best suited to its invoice volume.

07

Points to keep in mind

• The obligation covers B2B, B2C and B2G, with optional exceptions for transactions with foreign parties.
• Transmission must occur through the Interchange System, otherwise the invoice is not considered issued.
• Technical rules are defined by measure 433608/2022, except for invoices to Public Administration bodies, which follow Ministerial Decree 55/2013.

08

Next operational step

Defining roles and operational checklists for preparing, sending and storing electronic invoices helps reduce transmission errors and rejections by the SdI.