In Italy, invoices must comply with DPR 633/1972. This guide details the mandatory information depending on the context (B2B and B2C).
⚠️ Disclaimer: This guide is provided for informational purposes only and does not constitute legal or tax advice.
B2C Italy
Context: B2C_IT
13 requirements, 8 rules
Required Information
Invoice Date
RequiredThe date of issue of the invoice.
Conditions:
Always required
Example:
10/01/2025
Legal sources:
a) data di emissione;:contentReference[oaicite:0]{index=0}
Invoice Number
RequiredUnique progressive number of the invoice, in a continuous series.
Conditions:
Always required
Example:
2025/0001
Legal sources:
b) numero progressivo che la identifichi in modo univoco;:contentReference[oaicite:1]{index=1}
Supplier Name & Address
RequiredName (or name and surname) and address of the transferor/provider;
Conditions:
Always required
Example:
ABC S.r.l., Via Roma 1, 00100 Rome (IT)
Legal sources:
c) ditta, denominazione o ragione sociale, nome e cognome, residenza o domicilio del soggetto cedente o prestatore, ...:contentReference[oaicite:2]{index=2}
VAT Number
RequiredVAT number of the seller/provider.
Conditions:
Always required (supplier's VAT number)
Example:
if not resident in Italy, also indicate tax representative and permanent establishment.
Legal sources:
d) numero di partita IVA del soggetto cedente o prestatore;:contentReference[oaicite:3]{index=3}
Customer Name & Address
RequiredName (or denomination) and address of the transferee/customer.
Conditions:
Always required
Example:
Mario Rossi, Via Milano 10, 20100 Milan (IT)
Legal sources:
e) ... nome e cognome, residenza o domicilio del soggetto cessionario o committente...:contentReference[oaicite:4]{index=4}
customer tax code
RequiredTax code of the customer (if a natural person does not have a VAT number).
Conditions:
Required if customer without VAT number (final consumer)
Example:
RSSMRA85M01H501U
Legal sources:
nel caso in cui il cessionario ... non agisce nell'esercizio d'impresa... codice fiscale;:contentReference[oaicite:5]{index=5}
description of goods services
RequiredNature, quality and quantity of the goods and services covered by the transaction.
Conditions:
Always required
Example:
Sale of 2 clothing items
Legal sources:
g) natura, qualità e quantità dei beni e dei servizi formanti oggetto dell'operazione;:contentReference[oaicite:6]{index=6}:contentReference[oaicite:7]{index=7}
Supply/Delivery Date
RequiredDate of execution of the operation (if different from the date of issue of the invoice).
Conditions:
Required if different from invoice date
Example:
Performance date: 01/05/2025
Legal sources:
g-bis) data in cui è effettuata la cessione ... se diversa dalla data di emissione della fattura;:contentReference[oaicite:8]{index=8}
taxable amount
RequiredTaxable amount of the transaction, net of VAT.
Conditions:
Always required
Example:
€100.00
Legal sources:
h) corrispettivi ed altri dati necessari per la determinazione della base imponibile...:contentReference[oaicite:9]{index=9}
vat rate
RequiredVAT rate applied to the operation.
Conditions:
Always required (for each applicable rate)
Example:
22%
Legal sources:
l) aliquota, ammontare dell'imposta e dell'imponibile...:contentReference[oaicite:10]{index=10}
vat amount
RequiredAmount of VAT due on the transaction.
Conditions:
Required if VAT is applicable
Example:
€22.00
Legal sources:
l) ... ammontare dell'imposta ... con arrotondamento al centesimo...:contentReference[oaicite:11]{index=11}
new transport vehicle details
RequiredFor intra-community transfers of new means of transport: indicate date of first registration and distance/hours of use.
Conditions:
Required only for intra-community transfer of new means of transport
Example:
Registration 01/07/2025, 50 km travelled
Legal sources:
m) data della prima immatricolazione ... e numero dei chilometri... se trattasi di cessione intracomunitaria di mezzi di trasporto nuovi...:contentReference[oaicite:12]{index=12}
third party invoice annotation
RequiredAn annotation must be included if the invoice is issued on behalf of the transferor by the transferee/customer or by a third party.
Conditions:
Required if invoice issued by buyer or third party
Example:
Invoice issued by a third party on behalf of the transferor
Legal sources:
n) annotazione che la stessa è emessa, per conto del cedente o prestatore, dal cessionario o committente ovvero da un terzo.:contentReference[oaicite:13]{index=13}
Special Rules
Small Business VAT Exemption
Special ruleExplanation:
10. Include the mention: "Operazione effettuata ai sensi dell"
Legal sources:
“Operazione effettuata ai sensi dell’articolo 1, commi da 54 a 89, della Legge n. 190/2014, e successive modificazioni.”:contentReference[oaicite:14]{index=14}
VAT-Exempt Transaction
Special ruleExplanation:
Note to be indicated mandatory for VAT exempt operations pursuant to art. Include the mention: "Operazione esente IVA" / "operazione esente"
Legal sources:
c) operazioni esenti di cui all'articolo 10... con l'annotazione «operazione esente»;:contentReference[oaicite:15]{index=15}
Non-Taxable Transaction
Special ruleExplanation:
Annotation to be indicated for non-taxable operations (exports, intra-community transfers) pursuant to articles. Include the mention: "Operazione non imponibile" / "operazione non imponibile"
Legal sources:
b) operazioni non imponibili di cui agli articoli 8, 8-bis, 9 e 38-quater, con l'annotazione «operazione non imponibile»;:contentReference[oaicite:16]{index=16}
Out of VAT Scope
Special ruleExplanation:
Annotation to be indicated if the operation is not territorially subject to VAT in Italy (e.g. goods in customs transit, operations outside the EU). Include the mention: "Operazione non soggetta a IVA" / "operazione non soggetta"
Legal sources:
a) ... non soggette all'imposta ... con l'annotazione «operazione non soggetta»;:contentReference[oaicite:17]{index=17} ... b) ... effettuate fuori dell'Unione europea, con l'annotazione "operazione non soggetta".:contentReference[oaicite:18]{index=18}
Margin Scheme - Used Goods
Special ruleExplanation:
Mandatory annotation for sales subject to the margin regime (used goods). Include the mention: "Regime del margine - beni usati" / "regime del margine - beni usati"
Legal sources:
d) operazioni soggette al regime del margine ... con l'annotazione, a seconda dei casi, «regime del margine - beni usati»...:contentReference[oaicite:19]{index=19}
Margin Scheme - Works of Art
Special ruleExplanation:
Mandatory annotation for margin transactions on art objects. Include the mention: "Regime del margine - oggetti d" / "regime del margine - oggetti d'arte"
Legal sources:
d) ... con l'annotazione, a seconda dei casi, ... «regime del margine - oggetti d'arte» ...:contentReference[oaicite:20]{index=20}
Margin Scheme - Collectibles
Special ruleExplanation:
Mandatory annotation for margin transactions on antiques or collectibles. Include the mention: "Regime del margine - oggetti di antiquariato o da collezione" / "regime del margine - oggetti di antiquariato o da collezione"
Legal sources:
d) ... «regime del margine - oggetti di antiquariato o da collezione»;:contentReference[oaicite:21]{index=21}
Margin Scheme - Travel Agencies
Special ruleExplanation:
Mandatory annotation for travel agency operations subject to the margin regime (art. 74-ter Presidential Decree 633/72). Include the mention: "Regime del margine - agenzie di viaggio" / "regime del margine - agenzie di viaggio"
Legal sources:
e) ... soggette al regime del margine previsto dall'articolo 74-ter, con l'annotazione «regime del margine - agenzie di viaggio».:contentReference[oaicite:22]{index=22}
B2B Italy
Context: B2B_IT
13 requirements, 11 rules
Required Information
Invoice Date
RequiredInvoice issue date.
Conditions:
Always required
Example:
10/01/2025
Legal sources:
a) data di emissione;:contentReference[oaicite:23]{index=23}
Invoice Number
RequiredUnique progressive number of the invoice.
Conditions:
Always required
Example:
2025/0001
Legal sources:
b) numero progressivo che la identifichi in modo univoco;:contentReference[oaicite:24]{index=24}
Supplier Name & Address
RequiredName (or name and surname) and address of the transferor/provider (and tax representative/permanent establishment if applicable).
Conditions:
Always required
Example:
ABC S.r.l., Via Roma 1, 00100 Rome (IT)
Legal sources:
c) ... residenza o domicilio del soggetto cedente o prestatore...:contentReference[oaicite:25]{index=25}
VAT Number
RequiredVAT number of the seller/provider.
Conditions:
Always required
Example:
if not resident in Italy, also indicate tax representative and permanent establishment.
Legal sources:
d) numero di partita IVA del soggetto cedente o prestatore;:contentReference[oaicite:26]{index=26}
Customer Name & Address
RequiredName (or name) and address of the transferee/customer.
Conditions:
Always required
Example:
XYZ S.p.A., Viale Europa 20, 20100 Milan (IT)
Legal sources:
e) ... nome e cognome, residenza o domicilio del soggetto cessionario o committente...:contentReference[oaicite:27]{index=27}
Customer VAT Number
RequiredVAT number of the customer (or EU VAT identification number if a foreign taxable person).
Conditions:
Required if customer is a VAT-registered entity (VAT number or VAT ID)
Example:
IT09876543210
Legal sources:
f) numero di partita IVA del soggetto cessionario ... ovvero ... numero di identificazione IVA ...:contentReference[oaicite:28]{index=28}
description of goods services
RequiredDescription (nature, quality) and quantity of the goods/services sold.
Conditions:
Always required
Example:
Sale of 100 pieces of XYZ electronic component
Legal sources:
g) natura, qualità e quantità dei beni e dei servizi formanti oggetto dell'operazione;:contentReference[oaicite:29]{index=29}
Supply/Delivery Date
RequiredDate of execution of the operation (if different from the invoice date).
Conditions:
Required if different from invoice date
Example:
Delivery date: 05/01/2025
Legal sources:
g-bis) data in cui è effettuata la cessione ... sempreché tale data sia diversa dalla data di emissione della fattura;:contentReference[oaicite:30]{index=30}
taxable amount
RequiredTaxable amount for the transaction or each VAT rate.
Conditions:
Always required
Example:
€1,000.00
Legal sources:
h) ... altri dati necessari per la determinazione della base imponibile...:contentReference[oaicite:31]{index=31}
vat rate
RequiredVAT rate applied.
Conditions:
Always required (for each applicable rate)
Example:
22%
Legal sources:
l) aliquota, ammontare dell'imposta e dell'imponibile ...:contentReference[oaicite:32]{index=32}
vat amount
RequiredAmount of VAT due.
Conditions:
Required if VAT applies
Example:
€220.00
Legal sources:
l) ... ammontare dell'imposta ...:contentReference[oaicite:33]{index=33}
new transport vehicle details
RequiredFor intra-community transfer of a new means of transport: report date of first registration/registration and use (km/hours).
Conditions:
Required for intra-EU sales of new means of transport
Example:
First registration 07/01/2025, 10 hour flight
Legal sources:
m) data della prima immatricolazione ... numero dei chilometri percorsi... se trattasi di cessione intracomunitaria di mezzi di trasporto nuovi...:contentReference[oaicite:34]{index=34}
third party invoice annotation
RequiredMandatory annotation if the invoice is issued by the customer or by a third party on behalf of the supplier.
Conditions:
Required if invoice issued by customer or third party
Example:
Invoice issued by transferee on behalf of the transferor
Legal sources:
n) annotazione che la stessa è emessa, per conto del cedente o prestatore, dal cessionario o committente ovvero da un terzo.:contentReference[oaicite:35]{index=35}
Special Rules
Small Business VAT Exemption
Special ruleExplanation:
Mandatory wording if the supplier applies the flat rate regime (VAT not charged). Include the mention: "Operazione effettuata ai sensi dell"
Legal sources:
Il forfettario deve obbligatoriamente indicare in fattura ... “operazione effettuata ai sensi dell’articolo 1, commi da 54 a 89, della Legge n. 190/2014 e successive modificazioni”.:contentReference[oaicite:36]{index=36}
VAT-Exempt Transaction
Special ruleExplanation:
For operations exempt from VAT (art. 10), the invoice must contain the wording of exemption and regulatory reference. Include the mention: "Operazione esente art. 10 DPR 633/72" / "operazione esente"
Legal sources:
c) operazioni esenti ... con l'annotazione «operazione esente»;:contentReference[oaicite:37]{index=37}
Non-Taxable Transaction
Special ruleExplanation:
For non-taxable operations (exports, intra-EU sales), indicate 'non-taxable operation' on the invoice with reference to the law. Include the mention: "Operazione non imponibile art. 8 DPR 633/72" / "operazione non imponibile"
Legal sources:
b) operazioni non imponibili ... con l'annotazione «operazione non imponibile»;:contentReference[oaicite:38]{index=38}
Out of VAT Scope
Special ruleExplanation:
For operations outside the scope of VAT (not subject due to lack of territorial requirement), indicate 'operation not subject' on the invoice. Include the mention: "Operazione non soggetta (art. 7)" / "operazione non soggetta"
Legal sources:
a) ... con l'annotazione «operazione non soggetta»;:contentReference[oaicite:39]{index=39} ... b) ... con l'annotazione "operazione non soggetta".:contentReference[oaicite:40]{index=40}
EU Reverse Charge
Special ruleExplanation:
For services rendered to EU taxable persons (non-taxable art. 7-ter), the invoice must include the words 'reverse charge'. Include the mention: "Inversione contabile (art. 7-ter)" / "inversione contabile"
Legal sources:
a) ... effettuate nei confronti di un soggetto passivo ... con l'annotazione «inversione contabile»;:contentReference[oaicite:41]{index=41}
Domestic Reverse Charge
Special ruleExplanation:
For operations subject to internal reverse charge (art. 17 c.6), the invoice is issued without VAT with the indication 'reverse charge' and regulatory reference. Include the mention: "Reverse charge art. 17 co.6 DPR 633/72"
Legal sources:
Il subappaltatore emetterà fattura indicandovi che si tratta di un’operazione senza addebito di I.V.A., giacché soggetta al regime del reverse charge ai sensi dell’art. 17, comma 6...:contentReference[oaicite:42]{index=42}
Margin Scheme - Used Goods
Special ruleExplanation:
Transactions subject to the margin regime (used goods) must bear the words 'margin regime - used goods'. Include the mention: "Regime del margine - beni usati" / "regime del margine - beni usati"
Legal sources:
«regime del margine - beni usati»:contentReference[oaicite:43]{index=43}
Margin Scheme - Works of Art
Special ruleExplanation:
Transactions under the margin regime (art objects) must bear the words 'margin regime - art objects'. Include the mention: "Regime del margine - oggetti d" / "regime del margine - oggetti d'arte"
Legal sources:
«regime del margine - oggetti d'arte»:contentReference[oaicite:44]{index=44}
Margin Scheme - Collectibles
Special ruleExplanation:
Transactions under the margin regime (antiques/collections) must bear the words 'margin regime - antiques or collectibles'. Include the mention: "Regime del margine - oggetti di antiquariato o da collezione" / "regime del margine - oggetti di antiquariato o da collezione"
Legal sources:
«regime del margine - oggetti di antiquariato o da collezione»:contentReference[oaicite:45]{index=45}
Margin Scheme - Travel Agencies
Special ruleExplanation:
Travel agency operations under the margin scheme must bear the words 'margin scheme - travel agencies'. Include the mention: "Regime del margine - agenzie di viaggio"
Legal sources:
e) ... «regime del margine - agenzie di viaggio.":contentReference[oaicite:46]{index=46}
Self-Invoicing
Special ruleExplanation:
If the transferee/principal issues an invoice on his own (self-invoicing, e.g. reverse charge), the invoice must bear the annotation 'self-invoicing'. Include the mention: "Autofatturazione" / "autofatturazione"
Legal sources:
6-ter. Le fatture emesse dal cessionario ... recano l'annotazione «autofatturazione».:contentReference[oaicite:47]{index=47}