The Italian E-Invoicing system debuted on July 1, 2018, when the private companies which are acting as suppliers to Italian public institutions have been obliged to issue structured e-invoices in the FatturaPA format. The implementation of the E-Invoicing project is almost done, due that just the last phase, which covers the mandatory obligations of small taxpayers to issue exclusively e-invoices in their B2B/B2C is still pending the deadline. At the present moment, the last group of taxpayers should be prepared to start with the electronic invoicing system from January 1, 2024.
The Italian E-Invoicing System (Sistema di Interscambio), i.e., is the online platform developed/supervised by the Italian Revenue Agency (Agenzia delle Entrate), which manages the operative part of the e-invoicing system.
All invoices, as regards the categories of taxpayers to which the mandate applies, must be transmitted through the SDI online platform, so the invoice could be treated as fiscally and commercially valid.
