E-invoicing in Italy

Who is in scope

B2G + B2B + B2C. All VAT-registered persons established in Italy, no turnover threshold since 1 Jan 2024 (includes forfettari). Non-established/non-resident businesses are NOT obliged to issue via SdI (they may opt in); their transactions are captured through the resident counterparty's cross-border TD reporting. B2C healthcare services are excluded by law.

Key dates

• 31 Mar 2015 B2G e-invoicing via SdI mandatory for all public administrations (D.M. 55/2013).
• 1 Jan 2019 B2B and B2C e-invoicing via SdI mandatory for all Italian-established VAT taxpayers (Law 205/2017 / DL 119/2018), above a turnover floor.
• 1 Jul 2022 Cross-border transaction data (ex-'esterometro') moved onto SdI using FatturaPA TD-type documents.
• 1 Jan 2024 Turnover-based exclusion removed entirely — flat-rate (forfettari) and minimi taxpayers fully in scope. No thresholds remain.
• 1 Jan 2025 Permanent prohibition on sending B2C healthcare invoices through SdI (patient-confidentiality carve-out), made definitive rather than annually renewed.
• 15 May 2026 FatturaPA technical specifications v1.9.1 usable from this date (successor to v1.9, in force 1 Apr 2025, which added TD29 and RF20 cross-border exemption regime).
• 31 Dec 2027 EU derogation authorising mandatory e-invoicing expires (Council Implementing Decision (EU) 2024/3150 of 10 Dec 2024). Renewal or ViDA transition required.

Sources

4 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.

• primary European Commission — eInvoicing country page 2025-08-14
• primary Agenzia delle Entrate 2026 (specs usable from 15 May 2026)
• primary Agenzia delle Entrate in force 1 Apr 2025
• primary Council of the EU / EUR-Lex — Implementing Decision (EU) 2024/3150 2024-12-10
• secondary VATupdate 2026-06-07