Italy mandates that businesses established in Italy process invoices for domestic B2B, B2C, and B2G transactions via the Sistema di Interscambio (Exchange System) portal, managed by Agenzia delle Entrate, the Italian Revenue Agency. Healthcare professionals are exempt from e‑invoicing on privacy grounds. From April 2026, this exemption ends and they must issue e‑invoices.

E-invoicing requirements

All B2B, B2C, and B2G invoices must be processed through the Exchange System. Non‑resident suppliers without an Italian establishment are not obliged to issue via the Exchange System, but the Italian counterparty may need to self‑invoice or report via the Exchange System using the appropriate TD codes.

Italy compliance summary

Learn more about compliance transactions terms and concepts.

Aspect	Description	Requirement
B2B	Invoices exchanged between businesses.	Mandatory
B2C	Invoices issued by businesses to consumers.	Mandatory
B2G	Invoices issued by businesses to public administrations for public procurement.	Mandatory
Electronic signature	Signature or seal rules for authenticity and integrity of e‑invoices.	Optional for B2B and B2C. Required for B2G per Exchange System rules.
Legal archiving	Minimum retention period for e‑invoices.	10 years
Model	The e-invoicing flow model used by the country.	Centralised exchange
Platform	The government-managed platform for e-invoicing.	Managed by Agenzia delle Entrate through the Exchange System.
Supported format	The e-invoicing format legally required by the country.	FatturaPA XML is mandatory for transmission.
Automatic updates	Whether invoice status updates synchronise automatically in Monitor.	Yes

Invoice format

Italy's e‑invoice format is defined by FatturaPA.

Invoice types

The Invoice Type Code element must contain one of the following codes.

Document	Code	Description
Advance on fee	TD03	Advance or deposit issued against a professional fee (parcella).
Advance on invoice	TD02	Advance or deposit issued against a future invoice.
Credit Note	TD04	Used to correct amounts or settle a balance between a supplier and a buyer.
Debit Note	TD05	Document issued by a supplier to apply additional charges or increase the value of a prior invoice.
Deferred invoice	TD24	Deferred invoice under Article 21(4)(a) for grouped shipments or deliveries.
Deferred invoice (grouped shipments)	TD25	Deferred invoice under Article 21(4) third period, letter b), grouping multiple DDTs.
Extraction from VAT warehouse	TD22	Extraction of goods from a VAT warehouse.
Extraction with VAT payment	TD23	Extraction of goods from a VAT warehouse with VAT payment.
Fee	TD06	Professional fee document (parcella).
Internal reverse charge invoice	TD16	Invoice issued for domestic reverse charge scenarios.
Invoice	TD01	Invoice for goods or services from a supplier to a buyer.
Purchases from San Marino (paper with VAT)	TD28	Reporting purchases from San Marino where a VAT paper invoice is issued.
Reporting omitted or irregular invoices	TD29	Report omitted or irregular invoices.
Self‑billing for displacement	TD21	Self‑billing for splafonamento (exceeding VAT ceiling).
Self‑billing for intra‑community goods	TD18	Self‑billing for acquisition of goods from other EU countries.
Self‑billing for services from abroad	TD17	Self‑billing for services purchased from non‑resident suppliers.
Self‑consumption or free supplies without recourse	TD27	Invoice for self‑consumption or free supplies without VAT recourse.
Self‑invoice	TD19	Self‑invoice required under Article 17(2) DPR 633/72.
Self‑invoice for regularisation/supplementation	TD20	Self‑invoice to regularise or integrate invoices under the stated legal references.
Transfer of capital goods or internal transfers	TD26	Invoice for transfer of capital goods and internal transfers under Article 36 DPR 633/72.

Automated e‑invoicing flow

ecosio enables you to automate the transmission of compliant e‑invoices for both AP and AR e‑invoices in Italy.

Accounts receivable flow

The following diagram and steps illustrate the AR process for e‑invoices in Italy.

You send the invoice data from your ERP or business software to ecosio in a structured format, such as VRBL.
2. ecosio validates the invoice, converts it to FatturaPA XML, applies country rules, and sends this invoice for archiving and assigns the electronic signature before sending the invoice to the Exchange System.
3. The Exchange System validates the invoice and forwards it to the buyer.
4. The buyer receives the invoice from the Exchange System.
5. ecosio receives status updates from the Exchange System and sends them to your ERP or business software.

Accounts payable flow

The following diagram and steps illustrate the AP process for e‑invoices in Italy.

The supplier sends the invoice to the Exchange System.
The Exchange System validates and forwards the invoice to ecosio.
ecosio retrieves the invoice from the Exchange System, converts it to your ERP or business software's format, and sends it to your system.
The Exchange System sends status updates to the supplier.

Legal resources

FatturaPA format page: Official FatturaPA hub with schema, stylesheets, and format rules.
Exchange System technical specifications: the Exchange System process and interface rules for transmission and receipts.
List of Checks Carried Out on the File FatturaPA: Current validation checks applied by the Exchange System during processing.
Electronic invoicing overview: Overview of e‑invoicing scope, channels, and accreditation.
Official Gazette note on healthcare extension from April 2026: Legal notice introducing mandatory e‑invoicing for healthcare professionals.

Compliance for Italy