If you invoice in Italy, you must comply with specific regulations. Whether you're under the flat-rate regime or ordinary regime, understanding these requirements is essential to avoid penalties.
Requisiti essenziali
VAT ID and Tax Code
Mandatory to indicate the VAT ID and Tax Code of both supplier and customer (for B2B).
Progressive number and date
Unique progressive numbering and invoice issue date.
Detailed description
Clear description of goods or services, quantities and unit prices.
Taxable base, VAT and total
Detail by VAT rates (22%, 10%, 5%, 4%, exempt). If flat-rate regime: specific wording.
FatturaPA (B2B and PA)
Mandatory e-invoicing through Interchange System (SDI) for B2B transactions and Public Administration.
Nature of operation
For exempt, non-taxable or out-of-scope VAT operations, indicate the nature code.
FatturaPA: e-invoicing in Italy
Since 2019, all B2B operations in Italy require issuing electronic invoices in XML format through the Interchange System (SDI). This system ensures fiscal traceability and regulatory compliance. Invoices must be digitally signed and contain all mandatory data.
Errori comuni
- ✗Forgetting customer's Tax Code for B2B
- ✗Not sending invoice via SDI when mandatory
- ✗Omitting nature code for non-VAT operations
- ✗Not indicating flat-rate regime when applicable