E-Invoicing in Italy

Italy is widely regarded as a pioneer in electronic invoicing, having introduced one of the most comprehensive mandates in Europe.

Since January 2019, all domestic B2B and B2C invoices between Italian businesses and consumers must be issued electronically and transmitted through the Sistema di Interscambio (SDI), the central exchange platform managed by the Italian tax authority.

Although certain taxpayers were initially exempt, the scope of the mandate has gradually expanded. From July 2022, most small businesses were required to join the system, and by January 2024 all remaining exemptions were removed, making SDI the universal channel for invoicing in Italy.

The obligation also extends to cross-border transactions: instead of submitting the former “esterometro” report, companies must now transmit data on foreign invoices via SDI. Technical compliance relies on structured XML formats in line with EU standards.

For businesses, Italy’s model brings both challenges and advantages. While adapting ERP systems and invoicing processes has required investment, the centralised approach has simplified reporting, reduced administrative burdens, and created a more transparent and efficient business environment.