Aller au contenu principal

🇮🇹 Italy - Invoicing Specifications (Sistema di Interscambio)

Status: 🔴 Fully Mandatory (B2G, B2B, B2C) Authority: AdE (Agenzia delle Entrate) Platform: SdI (Sistema di Interscambio)

1. Context & Roadmap

Italy is the pioneer of the Clearance Model in Europe. The system is mature, stable, and strictly enforced. Key 2026 Update: The new VAT Code (Testo Unico IVA) consolidates regulations, and integration between POS terminals and tax registers is now mandatory for retail.

DateScopeObligation
ActiveB2B / B2GMandatory e-invoicing for all domestic invoices via SdI.
ActiveCross-Border"Esterometro" abolished. Foreign invoices must be reported via SdI (TD17/18/19).
ActiveB2CMandatory issuance (even if the consumer just gets a PDF copy).

2. Technical Workflow (Clearance)

The SdI acts as a "postman" and "validator". You do not send the invoice to the client; you send it to SdI.

sequenceDiagram
    participant S as Invoicerr
    participant SdI as Sistema di Interscambio
    participant C as Client
    
    Note over S: 1. Generate XML
    S->>S: Sign XML (CAdES/XAdES) [Optional B2B / Mandatory B2G]
    S->>SdI: Send FatturaPA XML
    
    alt Validation Success
        SdI-->>S: Ricevuta di Consegna (Delivery Receipt)
        SdI->>C: Deliver XML to Client (PEC / Code)
    else Validation Failure
        SdI-->>S: Notifica di Scarto (Rejection)
        Note over S: Invoice does not exist fiscally. Fix & Resend.
    end

🧱 Key Components

  1. FatturaPA (XML): The only legal format.
  2. SdI (The Hub): Validates Tax IDs, calculations, and delivers the file.
  3. Codice Destinatario: The routing code (7 chars) to identify the recipient's software channel.

3. Data Standards & Document Types

A. Document Types (TipoDocumento)

Invoicerr must allow the user to select the correct type. Using TD01 for everything is illegal.

  • TD01: Standard Invoice.
  • TD04: Credit Note.
  • TD07: Simplified Invoice.
  • TD17: Self-invoice for purchasing Services from abroad (Reverse Charge).
  • TD18: Self-invoice for purchasing Goods from EU (Intra-community).
  • TD19: Self-invoice for domestic Reverse Charge (e.g., Subcontracting).
  • TD29: (New 2026) Self-invoice to regularize a missing supplier invoice.

B. Tax Nature Codes (Natura)

If VAT is 0%, a specific code is mandatory:

  • N2.1: Not subject to VAT (e.g., Lacking territoriality).
  • N3.1: Export (Non-taxable).
  • N3.2: Intra-community supply.
  • N6.x: Reverse Charge (e.g., N6.3 Subcontracting).

4. Transmission Channels

Invoicerr can connect to SdI via:

  1. SdICoop (Web Service): The professional A2A method (SOAP/REST). Requires accreditation.
  2. PEC (Certified Email): For low volumes. Send XML to sdi01@pec.fatturapa.it.
  3. Intermediary: Most SaaS tools connect via a certified "Intermediario" (Provider) to avoid handling the raw SOAP complexity.

5. Implementation Checklist

  • XML Engine: Generate FatturaPA XML (v1.8/1.9).

  • Routing Logic:

  • If Client has Codice Destinatario (7 chars) -> Use it.

  • If Client uses PEC -> Use 0000000 as Code + Fill PECDestinatario.

  • If Foreign Client -> Use XXXXXXX as Code + Fill Country ID.

  • Type Selector: Add a dropdown for TipoDocumento (TD01, TD04, etc.).

  • Reverse Charge: If user selects a Reverse Charge tax rate, force selection of Natura code (N6.x).

  • Error Handling: Handle Notifica di Scarto. The invoice must be flagged as "Rejected" in the UI so the user can fix and re-emit (using the same number is allowed if corrected within 5 days).

6. Resources