E-invoicing in Italy
Italy started e-invoicing in public administration (FatturaPA) in line with the EU Directive in 2014. As of January 1, 2019, it has expanded to B2B and B2C format e-invoices, which will be mandatory in all companies in Italy.
With the e-invoice platform, Sistema di Interscambio (Exchange system-SDI) managed by the Italian Revenue Administration,
- Receiving invoices in file format,
- Making checks on the received files,
It is possible to forward the invoices to the recipient public administrations to businesses/customers (B2B and B2C).
E-invoicing flow in SdI:
According to the image, e-invoices sent/received from businesses to SdI, from SdI to public administration (and vice versa) are processed through 4 different channels.
1. PEC (Postal Elettronica Certificata – Electronic certified mail)
- Guarantee the sending and receiving of messages and all attached documents
- Legally approving the sending and receiving of messages, such as a registered letter with receipt
For taxpayers who have an e-mail account approved by the Italian Digital Agency, it is possible to send invoices with PEC. However, with FatturaPA, archive files should be sent to firstname.lastname@example.org in addition to the PEC message, not exceeding 30 megabytes.
The taxpayer using the PEC channel will receive the messages generated by SdI in the PEC e-mail account he sends.
2. Sendvia web (Invio via web)
The channel allows you to send a FatturaPA file or an archive file via a web interface. For this, you must have Entratel or Fisconline credentials or a National Service Card (CNS) or SPID (Public Digital Identity System) credentials that have been pre-activated for the Revenue Agency’s electronic services. The file sent over the web must not exceed 5 megabytes in size.
The taxpayer, who uses the web channel to send files, will be able to view the message files related to their sending via the Monitor FatturaPA application in the Online Services section.
3.Sending e-invoices with SDICoop
SDICoop – Transmission Service is available for taxpayers who want to send FatturaPA files and receive message files using the web. To use this transmission channel, you must accredit with SdI on the site.
4. Sending e-invoices with SDIFTP
It exists for those who want to send FatturaPA files with SDIFTP service and receive message files using a data transfer method via FTP (File Transfer Protocol)
This method requires the presence of a functional continuity data processing center and supervisory personnel. For taxpayers who will use the mentioned service, it recommends that the number of documents in the system does not exceed 20,000 (1 percent tolerability). The number of files on the media should be at most 150 megabytes. To benefit from this transmission channel, you must accredit with SdI on the site.
E-invoice dates for authorization
- July 1, 2018: Customs clearance for gasoline and diesel producers and distributors entered into force.
- September 1, 2018: Tax-free sales to non-EU end-users begin.
- January 1, 2019: Using local B2B and B2C e-invoices have become a necessity, with minor exceptions specific to the industry.
- January 1, 2021: VAT refunds started.
- June 1, 2021: Implementation of new requirements for the creation and archiving of electronic documents.
- January 1, 2022: Businesses in Italy must submit cross-border supply information to SDI in FatturaPA format.
If the invoice to be issued is not issued or if an invoice is not compliant with XML format, a penalty of 90-180% of the VAT amount of the invoice will charge.
If the customer invoices without complying with the mandatory conditions, a penalty of 100% of the relevant VAT amount will charge.