Italy e-invoicing — FatturaPA & the Sistema di Interscambio (SdI)
Italy has required electronic invoices via the SdI since 2014 (B2G), 2019 (B2B/B2C) and 2024 (forfettari). Invoices use the FatturaPA XML format (schema v1.2.x); the SdI rejects anything that fails its schema or its semantic controls (the 00xxx codes).
FatturaPA validation is on the eleata roadmap: schema v1.2.2 (the official AgID schema) plus a curated set of the SdI 00xxx controls. This page is guidance for now. Today eleata validates Peppol BIS, XRechnung (2.x and 3.0), Factur-X / ZUGFeRD, EN 16931 (UBL & CII) and UBL.
Who must issue FatturaPA, and since when
Since 6 June 2014, suppliers to the Pubblica Amministrazione must send FatturaPA invoices through the SdI (format FPA12).
Since 1 January 2019, the obligation extended to B2B and B2C transactions between Italian-established parties (format FPR12).
Since 1 January 2024, taxpayers under the regime forfettario (formerly exempt) are also in scope.
Cross-border invoices (esterometro) are reported via the same FatturaPA channel using the TD16–TD19 / TD17 / TD18 self-billing document types.
The format: FatturaPA v1.2.x
FatturaPA is an XML format defined by the Agenzia delle Entrate / AgID. The current schema is v1.2.2; the technical specs (Specifiche tecniche, ~v1.9, effective 2025) layer additional semantic rules on top.
The document is a <p:FatturaElettronica> with a FatturaElettronicaHeader (transmission data, supplier, buyer) and one or more FatturaElettronicaBody blocks (general data, lines, VAT summary, payment data).
Since v1.6 (2021-01-01) the generic Natura codes N2/N3/N6 are no longer accepted at line level — you must use the sub-codes (N2.1, N2.2, N3.1–N3.6, N6.1–N6.9).
How the SdI validates
The SdI runs a schema (XSD) check first — a violation is the 00200 control — and then a long list of semantic / cross-field controls, identified by the 00xxx codes (fiscal-id formats, Natura↔AliquotaIVA coherence, CodiceDestinatario rules, RegimeFiscale enums, amount coherence, …).
Files are usually submitted as bare XML or wrapped in a CAdES (.p7m) signature envelope. A rejected invoice (scarto) must be corrected and re-sent within 5 days.
ViDA and what's next
Italy's pre-clearance model is grandfathered under the EU's VAT in the Digital Age (ViDA) package; the FatturaPA/SdI architecture is expected to continue while ViDA harmonises cross-border intra-EU B2B reporting by 1 July 2030.
Last updated 2026-05-12. This is general guidance, not legal advice — always check the official source for your situation.