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Italy

EuropeMandatory

Italy applies a fully mandatory CTC (Continuous Transaction Controls) model via SDI (Sistema di Interscambio) in FatturaPA format.

Legal Framework

Legal Basis

Governed by Decreto Legislativo 127/2015 and related regulations.

Key Regulations

  • Full B2B/B2C mandate: Mandatory for all businesses since January 1, 2019
  • SDI (Sistema di Interscambio): Central exchange system, transmission point for all invoices
  • Agenzia delle Entrate: Managed by Italian Revenue Agency
  • CTC (Continuous Transaction Controls) model for real-time tax control

Technical Requirements

Technical Requirements

Format

  • FatturaPA: Italy's mandatory e-invoice XML format
  • FatturaPA 1.2.2: Current schema version

Transmission

  • Central transmission via SDI
  • PEC (Certified email) or Web Service channels

Signing

  • XAdES-BES or CAdES-BES electronic signature

Archiving

  • Conservazione Sostitutiva (legal digital archiving)

Document Types

  • FatturaPA

Key Dates

2019-01-01

B2B/B2C full mandate

Sample Documents

FatturaPA Sample Invoice
FatturaPA 1.2.2 XML

SDI compliant Italian e-invoice sample

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TaxTen Service

TaxTen provides e-invoice sending and receiving in FatturaPA format integrated with Italy's SDI platform.

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