Everything You Need to Exchange Invoices
in Line with the Regulations
If you are doing business in Italy or want to enter this market,
you need to send invoices in a structured way.
Check what obligations you need to meet.
Italy uses the CTC (continuous transaction controls) system for e-invoices and the FatturaXML format for accounts payable and accounts receivable. Under the CTC SDI model, companies issue structured invoices in the tax authorities’ XML schema format, called FatturaPA. In B2G transactions, companies are obliged to issue a qualified electronic signature. This can be done by them or by a service provider. In the public healthcare sector, there is an additional flow of electronic orders via the NSO, which functions in the same way as the SDI.
Electronic invoicing in Italy has been obligatory in B2G for all central administrations since 2014, with the implementation of European Directive 2014/55/EU, followed by fully being obligatory for the B2G sector the next year and B2B and B2C in 2019.
Comarch is compliant with all standards and regulations connected to the SDI process. We have already helped almost 100 customers to be in line with Italian e-invoicing regulations.
Comarch e-Invoicing helps customers to send any file format, including sending the right formats to SDI and sending back validation and receipts. For years, we’ve been providing support to companies operating in countries where e-invoicing has already become obligatory (such as France, Spain, Germany, Turkey and Italy) and places where such an obligation is to be introduced (such as Poland, where, according to the announcement of the Polish Ministry of Finance, the e-invoicing mechanism will be based on the Italian solution).
It means that, with Comarch e-Invoicing, you can exchange documents with multiple partners from all over the world using just one tool – without worrying about the new and upcoming policies.
Companies are obliged to archive e-invoices according to legal regulations and the guidelines by the Conservazione Sostitutiva Law for 10 years from issue.
Requirements:
According to the AGID (Agency of Digital Italy), which enforces e-archiving rules, each company should be able to have the time stamp and signature, as well as structured, mandatory metadata in an XML readable invoice in PDF format.
The Italian government is very strict with its e-invoicing system, and has applied a set of penalties for users:
From 1st of July, all Italian companies have been obliged to communicate cross-border invoices. There is an administrative penalty from EUR 2 to EUR 400 for each invoice not communicated correctly. However, if the invoice is issued and corrected within 15 days, the penalty is halved.
Being one of the pioneers in Europe for e-invoicing, Italy is always working to provide new regulations in order to ensure all sectors and users are covered. For example, from January 2024, microenterprises with revenue or fees of EUR 25,000 will be obliged to send electronic invoices to the SDI. The government and tax authorities regularly update technical specifications in order to further improve e-invoicing processes, thus maintaining Italy’s strong position in e-invoicing with a robust compliance model and system.
Want to know more about SDI and e-invoicing in Italy?
