E-Invoicing in Italy
What standard applies?
FatturaPA 1.2.2 — Italy's only official format, mandatory for all transactions (B2G, B2B, B2C). XML with Agenzia delle Entrate schema. Transmitted exclusively through SDI (Sistema di Interscambio).
Who is affected and when?
B2G: mandatory since 2015. B2B and B2C: mandatory since January 2019 — Italy was Europe's first country to mandate universal e-invoicing. All companies with Italian establishment, including flat-rate (forfettario) regime since 2024.
How Frihet helps
Frihet generates FatturaPA 1.2.2, manages the full cycle: electronic signature, SDI submission, status tracking (consegnata/accettata/rifiutata), and digital preservation (conservazione sostitutiva). Link: see invoicing in Frihet
Format details
FatturaPA XML: namespace http://ivaservizi.agenziaentrate.gov.it. Versions: FPR12 (B2B/B2C), FPA12 (PA). Document types: TD01 (invoice), TD04 (credit note), TD24 (deferred). VAT regimes: RF01 (ordinary), RF19 (forfettario). VAT natures N1-N7.
Government portal
SDI: https://www.agenziaentrate.gov.it/portale/web/guest/fatturazione-elettronica. "Fatture e Corrispettivi" for viewing and archival.
Official references
- Agenzia delle Entrate: https://www.agenziaentrate.gov.it
- FatturaPA schema: https://www.fatturapa.gov.it