Receipts, notifications and outcomes of electronic invoicing: the decision checklist

01

The short answer

Receipts and outcomes of electronic invoices are checked in the 'Invoices and Receipts' portal of the Revenue Agency, in the section dedicated to consulting issued, transmitted or received invoices.

By setting a date range of no more than 7 days, you obtain the list of rejection, delivery or non-delivery receipts relating to all invoices (or variation notes) that passed through the Interchange System in that period.

It is also possible to perform an advanced search using the VAT number of the customer or supplier, or the identification number assigned to the invoice by the SdI.

02

The regulatory and technical context

The rules for preparing, transmitting, receiving and storing electronic invoices between private parties are defined by measure no. 433608 of 24 November 2022 (as subsequently amended), published on the Revenue Agency's website.

These technical rules apply only to electronic invoices between private parties: for invoices issued to Public Administrations, the rules of Ministerial Decree no. 55/2013 and the guidance on the website www.fatturapa.gov.it remain valid.

The Revenue Agency provides free services that allow you to prepare, transmit and receive invoices simply and securely, to store them over time in a compliant, secure and unalterable manner, and to consult and obtain the original copy of correctly issued and received invoices. It is always possible, as an alternative, to use market software provided it complies with the technical specifications attached to the measure of 24 November 2022.

For operations abroad, those who decide not to issue an electronic invoice must transmit the data through the so-called 'esterometro' (foreign transactions report), with the exception of operations supported by customs declaration and purchases not exceeding 5,000 euros.

03

The operational workflow step by step

Steps

1. Prepare the invoice choosing the tool consistent with your connectivity: the web procedure on the 'Invoices and Receipts' portal (requires connection), the software downloadable to a PC (also works offline), or the FatturAE App for smartphones and tablets (requires connection and is accessed with the same credentials as the portal).
2. Transmit the invoice: if prepared with the offline software, you then connect to the portal to use the 'Transmission only' function in the 'Electronic Invoicing and Storage' section, or send it via certified email (PEC) to sdi01@pec.fatturapa.it. The FatturAE App instead allows you to both prepare and transmit directly to the SdI.
3. Check the receipts by selecting the item relating to issued, transmitted or received invoices, setting a date range of no more than 7 days to obtain the list of rejection, delivery or non-delivery receipts.
4. Check the 'Your issued invoices' list, which shows the invoices for the last quarter or the selected period with summary data (number, date, tax identifier, taxable amount, tax, unique SdI identifier, stamp duty application).
5. Visually distinguish delivered invoices (green checkmark symbol, delivery receipt issued) from those not delivered but made available on the portal due to problems with the customer's receiving channel (red alert symbol, non-delivery receipt).
6. Use the 'Monitoring of receipts for transmitted files' function for a broader check of receipts on all invoices that passed through the SdI.

04

Hypothetical example

Hypothetical example: a company issues an invoice via the FatturAE App, logging in with the same credentials as the Invoices and Receipts portal. After transmission, the administrative manager accesses the receipts section, sets a 5-day range and checks the 'Your issued invoices' list: the invoice appears marked with the green checkmark symbol, a sign that it has been properly delivered and that the corresponding delivery receipt has been issued.

In a second hypothetical case, an invoice is marked with the red alert symbol because the customer's receiving channel had a problem: the invoice was nevertheless made available on the portal, with a non-delivery receipt, and must be reviewed by the recipient.

05

Decision checklist for checking receipts

• Have you chosen the preparation tool consistent with your connectivity availability (web portal, offline PC software or FatturAE App)?
• Have you checked, after transmission, whether you need to complete the sending from the portal (the 'Transmission' function) or whether you used the PEC address sdi01@pec.fatturapa.it?
• Have you set a date range of no more than 7 days when checking rejection, delivery or non-delivery receipts?
• Have you checked the 'Your issued invoices' list to verify the green (delivered) and red (not delivered, to be reviewed) symbols?
• Have you used the advanced search by VAT number, tax code or SdI identifier when you need to trace a specific invoice?
• Have you checked whether the invoice concerns a Public Administration, in which case the rules of Ministerial Decree 55/2013 apply instead of the measure of 24 November 2022?
• Have you considered the obligation of the 'esterometro' for operations abroad, taking into account the exceptions for customs declarations and purchases up to 5,000 euros?

06

How to set up receipt checking in a management software

A company can ask its software partner to configure a workflow that records, for each electronic invoice, the status reported by the Interchange System: prepared, transmitted, delivered, or made available with non-delivery. This is a suggested operational choice, not a function described as already present in a specific product.

It is useful to assign clear roles: who prepares the invoice, who transmits it (from the portal, from market software compliant with the technical specifications, or via PEC) and who periodically checks the receipts using search by VAT number or SdI identifier.

For traceability, it can be arranged so that each receipt check (date range consulted, green/red outcome, any rejection receipt) is recorded with date and responsible person, so that it is possible to reconstruct at any time who checked what and when.

A periodic review step (for example weekly, consistent with the 7-day limit for consultation) allows undelivered invoices to be quickly identified for review, distinguishing cases involving private parties from those involving Public Administrations, which follow different rules.

07

Frequently asked questions about checking receipts and notifications

• How far back can I check receipts in a single search? The portal allows you to set a date range of no more than 7 days to obtain the list of rejection, delivery or non-delivery receipts.
• What does the red alert symbol on an issued invoice mean? It indicates that the invoice was not delivered due to problems with the customer's receiving channel, but was made available on the portal with a non-delivery receipt, and must be reviewed.
• Can I transmit an invoice without using the web portal? Yes: the PC software allows you to prepare the invoice offline, and then transmit it by connecting to the portal or by sending it via PEC to sdi01@pec.fatturapa.it.

08

Next step

Review with your administrative team which preparation and transmission tool you are using (portal, PC software or FatturAE App) and together check, with a 7-day range, the list of the most recent receipts to identify any undelivered invoices to be reviewed.