Italy
ITItaly routes every domestic invoice through the Agenzia delle Entrate’s SdI exchange system in the national FatturaPA format, while Peppol carries health-sector purchase orders through NSO and some regional procurement documents.
Guide reviewed .
Invoicing and electronic documents
Sistema di Interscambio (SdI)
The Agenzia delle Entrate’s exchange system. It receives each invoice file, checks it and delivers it to the public administration or private recipient, issuing a delivery receipt. Domestic invoices may only be issued through SdI.
FatturaPA XML; for public administrations also EN 16931 XML under the Italian CIUS · Official source: Agenzia delle Entrate · electronic invoicing to the public administration
FatturaPA
The national invoice format and the information site for SdI. SdI accepts files with FatturaPA characteristics and is reached by certified e-mail (PEC) or the accredited SDICoop and SdiFTP channels.
FatturaPA XML · Official source: FatturaPA · what SdI is
Nodo di Smistamento degli Ordini (NSO)
The Ministry of Economy and Finance’s order-routing node for purchases by National Health Service (SSN) bodies. Orders can be exchanged by PEC, accredited web service or SFTP, or the Peppol network.
Order documents following Peppol specifications, with NSO rules · Official source: MEF Ragioneria Generale dello Stato · Acquisti Pubblici in Rete and NSO
Peppol
AgID is Italy’s Peppol Authority and runs a central SMP for public-sector receivers. The Emilia-Romagna region exchanges Peppol orders, invoices and despatch advice while staying interoperable with FatturaPA.
Peppol BIS with Italian national extensions · Official source: OpenPeppol · Italy country profile
In Italy the delivery network for domestic invoices is SdI, not Peppol. An invoice to an Italian business or public administration must be submitted to SdI in the FatturaPA format (public administrations also accept EN 16931 under the Italian CIUS), and SdI delivers it. A Peppol invoice alone does not satisfy this. See the Agenzia delle Entrate’s guidance.
Peppol matters for health-sector suppliers. Orders from SSN bodies arrive through NSO, which accepts Peppol among its channels, and the invoice sent through SdI must quote the NSO order reference or it cannot be paid. See the NSO guidelines.
Legal guide
B2G · public-sector invoices
MandatorySuppliers resident or established in Italy must send digitally signed electronic invoices to public administrations through SdI, quoting the recipient office code from the public-administration address index. Non-Italian operators may use paper or electronic invoices.
Official source: Agenzia delle Entrate · electronic invoicing to the public administrationB2B · business invoices
MandatorySince 1 January 2019, supplies between parties resident or established in Italy, and related adjustments, are invoiced exclusively as electronic invoices through SdI. Since 1 January 2024 no exemption by type of taxpayer remains.
Official source: Agenzia delle Entrate · Circular 26/E of 13 July 2022 on cross-border data and flat-rate taxpayersE-reporting · cross-border transactions
MandatoryFor transactions from 1 July 2022, data on supplies to and purchases from parties not established in Italy are sent through SdI in the FatturaPA format, unless an e-invoice was already exchanged through SdI or a customs bill applies.
Official source: Agenzia delle Entrate · Circular 26/E of 13 July 2022 on cross-border data and flat-rate taxpayersHealth-sector orders (NSO)
Mandatory for SSN purchasesSSN bodies must order goods and services electronically through NSO, and invoices must quote the NSO-validated order. Without that reference, SSN bodies may not pay the invoice. Goods are covered from 1 February 2020 and services from 1 January 2021.
Official source: MEF Ragioneria Generale dello Stato · NSO guidelines, version 1.5Fiscal receipts
MandatorySince 1 January 2020, retailers and similar businesses not required to issue invoices must store and transmit their daily takings electronically to the Agenzia delle Entrate.
Official source: Agenzia delle Entrate · general VAT rules
Timeline
-
E-invoicing to all public administrations
Paper invoices could no longer be accepted by the remaining central and local administrations.
Official source: FatturaPA · legislation -
B2B and B2C e-invoicing through SdI
Electronic invoicing became mandatory for transactions between entities resident or established in Italy.
Official source: Agenzia delle Entrate · general VAT rules -
EN 16931 acceptance
Contracting authorities had to accept EN 16931 e-invoices; sub-central authorities followed on 18 April 2020.
Official source: FatturaPA · legislation -
NSO orders for goods
SSN purchases of goods had to be ordered electronically through NSO; the payment block for invoices without a validated order followed on 1 January 2021.
Official source: MEF Ragioneria Generale dello Stato · NSO guidelines, version 1.5 -
NSO orders for services
SSN purchases of services moved to NSO; the payment block for services followed on 1 January 2022.
Official source: MEF Ragioneria Generale dello Stato · NSO guidelines, version 1.5 -
Flat-rate taxpayers and cross-border data
Flat-rate taxpayers above €25,000 entered SdI e-invoicing, and cross-border transaction data moved to SdI.
Official source: Agenzia delle Entrate · Circular 26/E of 13 July 2022 on cross-border data and flat-rate taxpayers -
No taxpayer exemptions remain
All remaining flat-rate taxpayers had to issue e-invoices through SdI.
Official source: Agenzia delle Entrate · Circular 26/E of 13 July 2022 on cross-border data and flat-rate taxpayers
Peppol in Italy
- Directory participants
- 22,023
- Document families
- 12
Peppol Authority: Agenzia per l’Italia Digitale (AgID).
49 certified service providers based in Italy.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 21,253 participants
- 6,894 participants
- 5,153 participants
- 5,144 participants
- 4,697 participants
- ApplicationResponse1,091 participants
- CrossIndustryInvoice84 participants
- 31 participants
- 10 participants
- 10 participants
- CrossDomainAcknowledgementAndResponse3 participants
- unknown3 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 12 | |
| 2 | |
| 1 | |
| 6 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 3 | |
| 3 | |
| 5 | |
| 11 | |
| 4,265 | |
| 216 | |
| 131 | |
| 90 | |
| 167 | |
| 130 | |
| 227 | |
| 312 | |
| 261 | |
| 284 | |
| 256 | |
| 129 | |
| 160 | |
| 107 | |
| 106 | |
| 79 | |
| 140 | |
| 171 | |
| 159 | |
| 25 | |
| 521 | |
| 174 | |
| 129 | |
| 191 | |
| 146 | |
| 132 | |
| 90 | |
| 167 | |
| 178 | |
| 216 | |
| 145 | |
| 137 | |
| 343 | |
| 177 | |
| 126 | |
| 157 | |
| 137 | |
| 109 | |
| 91 | |
| 130 | |
| 132 | |
| 144 | |
| 114 | |
| 144 | |
| 166 | |
| 324 | |
| 137 | |
| 141 | |
| 105 | |
| 143 | |
| 87 | |
| 122 | |
| 111 | |
| 21 | |
| 154 | |
| 191 | |
| 181 | |
| 154 | |
| 151 | |
| 134 | |
| 130 | |
| 151 | |
| 94 | |
| 153 | |
| 181 |
Registration dates in the current Directory snapshot.