Italy (IT)
Generated from the application's own per-country data files — do not edit by hand. See Adding a country to change what this page says (by changing the data, never this file).
Part 1 — In plain words
What running a business in Italy means for your documents, explained simply — no unexplained jargon (hover, or tap, any underlined term for a plain definition).
Which documents you can create, and what you can do with them
As a business based in Italy, this app lets you create and manage: quotes, invoices, credit notes, expenses, invoices you receive from suppliers, [purchase-order], [goods-receipt].
- One nuance: you can only save as a draft an invoice while its status is still "draft".
- One nuance: you can only log as received a received invoice while its status is still "received".
Sales tax (VAT)
If you're registered for VAT in Italy, the standard rate is 22% — the percentage added on top of most sales. Some categories of goods or services get a lower rate instead: 10% (reduced), 5% (super-reduced), 0% (zero-rated), 4% (super-reduced).
Fixing a mistake on an invoice you already sent
Four honest answers a country's law can give for each way of fixing a mistake: required (the law says you must use this one for this kind of situation), allowed (you may use it), forbidden (the law does not let you use it here), and unverified (nobody has checked the actual law for this one yet — not "no", just "not researched").
Italy's law has been checked, so far, for 8 of the 11 ways this app knows to fix a mistake on an invoice. The ones actually confirmed:
- Credit note — allowed
- Debit note — required
- Corrective invoice — forbidden
- Cancel and replace — allowed
- Internal credit note — required
- Authority-side annulment — forbidden
- Resubmit under the same identity — allowed
- Ledger annotation only — allowed
Cancelling an invoice you've already sent
Only in one situation: cancelling and re-issuing an invoice is possible while it is still "failed to send" — not once it has gone further than that.
The ID numbers a business here must show on an invoice
When you invoice someone in Italy, or when someone in Italy invoices through this app, these ID numbers matter:
- Partita IVA — optional, for a company.
- Codice Fiscale — optional, for a company or individual.
- Codice Univoco Ufficio (IPA) — optional, for a company.
- Codice Destinatario (SdI) — optional, for a company or individual.
- PEC (Posta Elettronica Certificata) — optional, for a company or individual.
Selling to a government client
If you sell to a government body in Italy, the invoice cannot just be emailed — it must travel through SdI (clearance model), built in the FatturaPA format. This app handles that for you once the channel is connected; you just need to have the right information about your government client on file first.
Before you can send, you will need:
- their Codice Univoco Ufficio (IPA)
Whether the law forces you to use one particular delivery channel
Yes — if your business is established in Italy, the law requires you, from 2019-01-01, to send invoices through SdI. This app blocks sending through any other channel from that date, on purpose: sending the right invoice through the wrong channel is treated as a real block, not a warning.
Extra legal text and fields every invoice must carry
This app does not have an answer yet for Italy on this: extra legal text and fields every invoice must carry. That is an open, honest gap — not a hidden default and not "probably fine": this app would rather say "not yet configured" than guess. See Adding a country for how to close it.
Part 2 — The details
Every fact below is read straight from this app's own data files, at build time — never typed by hand — with its exact legal source when one has been checked against the law itself.
Document-action policy
Document types shown for a company of this country: quote, invoice, credit-note, expense, received-invoice, purchase-order, goods-receipt.
| Type | Action | Allowed | Restricted to status | Provenance |
|---|---|---|---|---|
| quote | save-draft | ✓ | — | unverified |
| quote | send | ✓ | — | legal — Art. 25 § 1 (checked 2026-09-03) |
| quote | convert-to-invoice | ✓ | — | unverified |
| quote | request-deposit | ✓ | — | unverified |
| quote | request-installments | ✓ | — | unverified |
| quote | duplicate | ✓ | — | unverified |
| quote | share-link | ✓ | — | unverified |
| quote | request-signature | ✓ | — | unverified |
| invoice | save-draft | ✓ | draft | legal (checked 2026-08-29) |
| invoice | send | ✓ | — | legal — VI of art. 289 CGI (checked 2026-09-03) |
| invoice | duplicate | ✓ | — | unverified |
| invoice | record-payment | ✓ | — | unverified |
| invoice | download-xml | ✓ | — | unverified |
| invoice | export-accounting | ✓ | — | unverified |
| invoice | share-link | ✓ | — | unverified |
| credit-note | save-draft | ✓ | — | unverified |
| credit-note | send | ✓ | — | legal (checked 2026-08-29) |
| credit-note | share-link | ✓ | — | unverified |
| expense | save-draft | ✓ | — | unverified |
| expense | delete | ✓ | — | unverified |
| received-invoice | receive | ✓ | received | unverified |
| received-invoice | approve | ✓ | — | unverified |
| received-invoice | reject | ✓ | — | unverified |
| received-invoice | record-payment | ✓ | — | unverified |
| received-invoice | delete | ✓ | — | unverified |
| purchase-order | save-draft | ✓ | — | unverified |
| purchase-order | send | ✓ | — | legal — Art. 25 § 1 (checked 2026-09-03) |
| purchase-order | cancel-order | ✓ | — | unverified |
| goods-receipt | save-draft | ✓ | — | unverified |
| goods-receipt | record | ✓ | — | unverified |
| goods-receipt | delete | ✓ | — | unverified |
Source (original language)
- credit-note.send: facoltà
B2G routing
What happens when a company sends an invoice to a government client of this country.
This only names the transport and format; a Peppol-based country may additionally require a national CIUS (a stricter Schematron-validated profile) and always addresses each recipient through an EAS-qualified participant id — see this country's own facts below for whether either applies here.
- Transport: SdI (clearance model) (
sdi) - Format: FatturaPA (
fatturapa) - Required client identifiers: IT_PA_CODE — Codice Univoco Ufficio (IPA)
- Provenance: legal (checked 2026-09-01)
Source (original language)
- Provenance: di cui all'Allegato A del DM 55/2013 […] CodiceDestinatario: identifica il soggetto al quale è destinata la fattura; - nei casi di fattura destinata ad una Pubblica Amministrazione il suo valore, di 6 caratteri, deve corrispondere a quello presente nel campo Codice Ufficio riportato nella rubrica "Indice PA" (WWW.INDICEPA.GOV.IT). - nei casi di fattura destinata ad un soggetto diverso da Pubblica Amministrazione il suo valore, di 7 caratteri, deve corrispondere a: [...] […] FormatoTrasmissione [...] i valori ammessi sono i seguenti: FPA12 — Formato di Trasmissione fattura verso PA - ver. 1.2 ; FPR12 — Formato di Trasmissione fattura verso privati - ver. 1.2.
Correction routes
Sourced: 8/11 routes (the rest are honestly unverified).
| Route | Status | Provenance |
|---|---|---|
| Credit note | allowed | legal (checked 2026-08-29) |
| Debit note | required | legal (checked 2026-08-29) |
| Corrective invoice | forbidden | legal (checked 2026-08-29) |
| Cancel and replace | allowed | legal (checked 2026-08-29) |
| Internal credit note | required | legal — E § 1.6 p. 11 (checked 2026-08-29) |
| Authority-side annulment | forbidden | legal (checked 2026-08-29) |
| Resubmit under the same identity | allowed | legal — E § 1.6 (checked 2026-08-29) |
| Ledger annotation only | allowed | legal (checked 2026-08-29) |
| Annotated duplicate | unverified | unverified |
| No document required by law | unverified | unverified |
| Counterparty objection | unverified | unverified |
Source (original language)
- Credit note: ha diritto di portare in detrazione […] facoltà […] e simili
- Debit note: Le disposizioni degli articoli 21 e seguenti DEVONO ESSERE OSSERVATE, in relazione al maggiore ammontare […] per qualsiasi motivo
- Cancel and replace: stornata con variazione contabile interna […] 1/R […] 50/R
- Internal credit note: viene effettuata – se necessario – una variazione contabile valida ai soli fini interni SENZA LA TRASMISSIONE DI ALCUNA NOTA DI VARIAZIONE AL SdI
- Authority-side annulment: annull- […] Le richieste del cessionario/committente [...] di variazioni [...] non sono gestite dal SdI
- Resubmit under the same identity: la fattura [...] vada PREFERIBILMENTE emessa (ossia nuovamente inviata tramite SdI entro cinque giorni dalla notifica di scarto) con la data ed il numero del documento originario
- Ledger annotation only: deve essere fatta mediante annotazione delle variazioni […] possono essere effettuate [...] anche mediante apposite annotazioni in rettifica [...] sui registri
Local cancellation of an issued invoice
restricted — Available, but only while the invoice is in status send_failed — CANCEL_AND_REPLACE narrows to this in this country's own data.
Tax system
- Kind: VAT
- Standard rate: 22%
- Provenance: legal — TEDB (checked 2026-09-13)
Every rate this country's own catalog declares (what a user actually picks per line):
| Rate | Label | Category | Provenance |
|---|---|---|---|
| 22% | Aliquota ordinaria | Standard | legal — The new art. 34 of the TUIVA (checked 2026-09-13) |
| 10% | Aliquota ridotta | Reduced | legal — Tabella A itself loaded via art. idGruppo (checked 2026-09-13) |
| 5% | Aliquota ridotta (5%) | Super-reduced | legal — The new art. 34 of the TUIVA (checked 2026-09-13) |
| 0% | Esente | Exempt | legal (checked 2026-09-17) |
| 0% | Non imponibile (esportazione) | Zero-rated | legal (checked 2026-09-17) |
| 4% | Aliquota minima | Super-reduced | legal — The new art. 34 of the TUIVA (checked 2026-09-13) |
Required identifiers
| Scheme | Applies to | Label | Required | Provenance |
|---|---|---|---|---|
| VAT | company | Partita IVA | no | legal — IVA. Cross-checked against the simplified-invoice regime at art. 21-bis (checked 2026-09-13) |
| LEGAL_ID | company or individual | Codice Fiscale | no | unverified |
| IT_PA_CODE | company | Codice Univoco Ufficio (IPA) | no | legal (checked 2026-09-13) |
| IT_SDI | company or individual | Codice Destinatario (SdI) | no | legal (checked 2026-09-13) |
| PEC | company or individual | PEC (Posta Elettronica Certificata) | no | legal (checked 2026-09-13) |
Source (original language)
- VAT: 2. La fattura contiene le seguenti indicazioni: [...] d) numero di partita IVA del soggetto cedente o prestatore
- IT_PA_CODE: CodiceDestinatario: identifica il soggetto al quale è destinata la fattura; - nei casi di fattura destinata ad una Pubblica Amministrazione il suo valore, di 6 caratteri, deve corrispondere a quello presente nel campo Codice Ufficio riportato nella rubrica "Indice PA" (WWW.INDICEPA.GOV.IT).
- IT_SDI: CodiceDestinatario: identifica il soggetto al quale è destinata la fattura; [...] - nei casi di fattura destinata ad un soggetto diverso da Pubblica Amministrazione il suo valore, di 7 caratteri, deve corrispondere a: uno dei codici che il Sistema di Interscambio attribuisce ai soggetti, con canale accreditato in ricezione, che ne abbiano fatto richiesta attraverso la funzione "Richiesta codici destinatario B2B" presente sul sito WWW.FATTURAPA.GOV.IT; [...]
- PEC: PECDestinatario: indirizzo di Posta Elettronica Certificata al quale viene recapitata la fattura; viene valorizzato nei soli casi di destinatario diverso da Pubblica Amministrazione, qualora il destinatario utilizzi il canale PEC per ricevere le fatture. Può essere valorizzato solo se il valore di CodiceDestinatario è uguale a '0000000'. […] '0000000', nei casi di fattura destinata ad un soggetto che riceve tramite PEC e questa sia indicata nel campo PECDestinatario;
Mandatory mentions
No mentions data declared for this country.
Channel mandate (this country as a seller's own country)
This covers the delivery channel only — a country can separately require e-reporting (declaring the invoice's data to its own tax authority, regardless of delivery channel), not yet exposed on this page.
| Channel | Requirement | Mandated from | Provenance |
|---|---|---|---|
SdI (sdi) | mandated | 2019-01-01 | legal — Normattiva annotation attached to the same article (checked 2026-09-24) |
Field overlay (bonus)
What this country adds/modifies/removes on top of the trunk document shape:
- add
supplyTypeoninvoice.lines
See the glossary on the compliance matrix for the technical terms used on this page.
Generated from the application's own per-country data files — do not edit by hand. Sources: backend/src/modules/documents/country-policy/data/it.json, backend/src/modules/documents/b2g-routing/data/it.json, backend/src/modules/documents/correction-routes/data/it.json, backend/src/modules/documents/transports/channel-policy/data/it.json, backend/src/modules/documents/tax/tax-systems/data/it.json, backend/src/modules/documents/country-identifiers/data/it.json, backend/src/modules/documents/country-fields/data/it.json, backend/src/modules/documents/vat-rates/data/it.json.