Rejected Electronic Invoice: How to Make the Correction Traceable

01

The short answer

Traceability of the correction starts with the rejection receipt: if the SdI rejects the invoice, it sends a receipt with an error code and a brief description of the reason. The error must be corrected and the file resent keeping the same date and numbering as the rejected invoice, but changing the file name if it was not produced through the portal's web procedure.

02

What the SdI checks before accepting the invoice

The Exchange System verifies the mandatory minimum data, the existence of the supplier's and customer's VAT numbers in the Tax Registry, the presence of the recipient code, and the consistency between taxable amount, rate and VAT. If the file is digitally signed, it also checks the validity of the signature certificate; regardless of the signature, it always checks that the file has not already been sent (duplicate), and in any case it sends a receipt of rejection, delivery or non-delivery.

03

Operational sequence from correction to resubmission

Steps

1. Prepare the invoice with a stand-alone software or with the Invoices and Receipts portal procedure
2. Transmit the file to the SdI and wait for the outcome of the automatic checks
3. In case of rejection, read the error code and reason in the receipt sent to the same channel (PEC, SFTP or Web Service)
4. Correct the error keeping the original date and numbering, changing the file name if it was not generated by the portal
5. Resend the corrected file and, once accepted, start compliant storage of the original

04

A recurring case (hypothetical example)

A company issues an invoice with a taxable amount of 100 euros and a 22% rate, but mistakenly indicates a VAT amount different from 22 euros: the SdI detects the inconsistency and rejects the file with the related error code. The company corrects the VAT amount, recompiles the invoice with the same date and number, changes the file name (since it was not produced through the portal) and resends it; once accepted, it moves it into compliant storage.

05

Decision checklist before resubmitting

• The error code and description of the rejection have been read in the receipt available in the portal
• Minimum data, VAT numbers, recipient code and consistency of taxable amount/rate/VAT have been verified
• Date and numbering of the corrected invoice match those of the rejected invoice
• The file name has been changed if the invoice was not generated by the portal
• The customer has been notified through a channel other than the SdI when the availability of the invoice in the reserved area is relevant for deductibility

06

What a management software can oversee

A company can set up, together with its software partner, a rejection log with error code, receipt date and person responsible for the correction, so that the cycle becomes verifiable. It is also worth assigning a role to approve resubmission and keeping a history of the file names used for each corrected invoice, as an operational choice rather than a system requirement.

07

Frequently asked questions

The rejection receipt always indicates the reason for the error, through a code and a brief description, received on the same channel used for sending.

If the corrected invoice is not produced through the portal's web procedure, the file name must differ from the rejected one, while keeping the original date and number.

Compliant storage guarantees over time the readability and retrieval of the original invoice, either through certified private operators or through the free service of the Revenue Agency.

08

Next step

Check how your current workflow records the error code, correction date and file name for each rejected invoice: if any of these elements is missing, that is the point to address before the next submission.