Italy Einvoice

Italy E-Invoicing -- FatturaPA / SDI Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Section 2 -- Mandate Scope

Who Must Comply

Exemptions

• Invoices to/from entities in the Republic of San Marino follow a specific bilateral protocol (TD28)
• Healthcare B2C invoices to natural persons remain excluded from SDI (privacy restrictions) through 2025
• Invoices already transmitted through the NSO (Nodo Smistamento Ordini) for public healthcare orders

Timeline Summary

Section 3 -- Technical Format

Format Specification

XML Structure

The FatturaPA file consists of three top-level complex types:

1. FatturaElettronicaHeader (mandatory, single instance)

   • DatiTrasmissione -- transmission data (sender ID, recipient code, format)
   • CedentePrestatore -- seller/supplier identification
   • CessionarioCommittente -- buyer identification
   • RappresentanteFiscale -- tax representative (if applicable)
   • TerzoIntermediarioOSoggettoEmittente -- third-party intermediary

2. FatturaElettronicaBody (mandatory, repeatable for invoice lots)

   • DatiGenerali -- general data (invoice number, date, document type, currency)
   • DatiBeniServizi -- line items (goods/services description, quantity, price, VAT)
   • DatiPagamento -- payment terms and conditions
   • DatiVeicoli -- vehicle data (sector-specific)
   • Allegati -- attachments (embedded base64)

3. ds:Signature (optional -- XAdES-BES for XML or CAdES-BES for .p7m)

Document Types (TipoDocumento)

Section 4 -- Mandatory Fields

Header Fields (FatturaElettronicaHeader)

Body Fields (FatturaElettronicaBody)

Section 5 -- Transmission Method

SDI Channels

Routing

• CodiceDestinatario: 7-character alphanumeric code registered with SDI (B2B). If unknown, use 0000000 and the invoice routes via PEC or the buyer's tax drawer (cassetto fiscale).
• B2G: 6-character CodiceUnivocoUfficio from the IPA (Indice delle Pubbliche Amministrazioni).
• PEC fallback: If CodiceDestinatario is 0000000, the buyer's PEC address registered with AdE is used.

Submission Deadlines

SDI Processing Flow

1. Sender transmits XML (signed or unsigned) to SDI
2. SDI performs format and content validation
3. If valid → SDI delivers to recipient and issues delivery receipt (Ricevuta di Consegna)
4. If invalid → SDI issues rejection notice (Notifica di Scarto) within 5 days
5. Rejected invoices are treated as never issued -- must be corrected and resubmitted within 5 days

Section 6 -- Validation Rules

SDI Pre-Checks (Automated)

Common Rejection Reasons

Section 7 -- Tax Computation Rules

VAT Rates (2025/2026)

Rounding

• Line-level: PrezzoTotale = PrezzoUnitario × Quantita, rounded to 2 decimal places
• Summary-level: Imposta = ImponibileImporto × AliquotaIVA / 100, rounded to 2 decimal places
• Standard arithmetic rounding (0.5 rounds up)
• SDI rejects invoices where computed VAT differs from stated VAT by more than EUR 1.00 per rate summary line

Multi-Rate Invoices

Each VAT rate on the invoice must have its own DatiRiepilogo block with separate ImponibileImporto and Imposta totals. Line items are grouped by AliquotaIVA. The Natura code is required for any line with AliquotaIVA = 0.

Split Payment (Scissione dei Pagamenti)

For B2G transactions and certain designated entities, the buyer withholds VAT and pays it directly to the Treasury. Set EsigibilitaIVA to S (split payment). The seller invoices the gross amount but receives only the net.

Section 8 -- Archiving Requirements

Section 9 -- Penalties for Non-Compliance

Section 10 -- Interaction with Tax Skills

VAT Return Integration

• All invoices transiting SDI are automatically available in the taxpayer's "Fatture e Corrispettivi" portal
• AdE pre-populates quarterly VAT communications (LIPE) and the annual VAT return (Modello IVA) using SDI data
• The pre-filled draft VAT return (dichiarazione precompilata IVA) has been available since 2021 for taxpayers who exclusively use SDI
• Cross-border document types (TD17--TD19, TD28) automatically feed into the reverse charge and intra-EU acquisition sections of the VAT return
• Discrepancies between SDI data and filed VAT returns trigger automated compliance letters (lettere di compliance)

Income Tax Integration

• SDI data feeds into the pre-compiled income tax return (Modello Redditi PF precompilato) for self-employed individuals
• Revenue figures from Box 1 of the income return should reconcile with total TD01/TD24 invoices issued via SDI
• Forfettari regime taxpayers have flat-rate income computed from SDI-reported revenue

Withholding Tax

• For professional services (TD06 parcella), the DatiRitenuta block in FatturaPA records withholding tax (ritenuta d'acconto) details
• Withholding amount, rate, and payment type flow into the Certificazione Unica (CU) and Modello 770

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a commercialista, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).