Compliance for Italy
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.
Document 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 transaction 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 |
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.
- 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.
- The Exchange System validates the invoice and forwards it to the buyer.
- The buyer receives the invoice from the Exchange System.
- 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.
Updated 7 days ago