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Italian e-invoicing and the Exchange System (SdI)

Who must issue electronic invoices, what separates the XML file from a PDF, and how to fill it in with the Agenzia's free web procedure, recipient code and flat-rate fields included. Then sending to the SdI, its checks, the three receipts and the issue and deduction dates that follow from them, receiving invoices and legal storage. Two modules with case studies.

Foundational2 modules37 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Managing VAT in a small business· Step 1 of 11· Next step: Calculating, settling and paying Italian VAT

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell who must issue electronic invoices and who is exempt or barred from doing so
  • Name the two features that separate an e-invoice from a paper one, and the cost of ignoring them
  • Prepare an invoice in the Agenzia's free web procedure, field by field
  • Fill in the recipient code correctly in each of its three cases
  • Fill in the specific fields of a flat-rate taxpayer's invoice, stamp duty included
  • Choose among the four channels for sending an invoice to the SdI
  • List the checks the SdI runs and anticipate the ones that reject a file
  • Read the three receipts and what each means for supplier and customer
  • Set up the reception of your own purchase invoices so that they arrive where you expect
  • Tell consultation apart from legal storage, and know the Agenzia's free storage service

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 118 minFree — no accountWho must e-invoice, and what goes into the fileWhat you will be able to do
    • Tell who must issue electronic invoices and who is exempt or barred from doing so
    • Name the two features that separate an e-invoice from a paper one, and the cost of ignoring them
    • Prepare an invoice in the Agenzia's free web procedure, field by field
    • Fill in the recipient code correctly in each of its three cases
    • Fill in the specific fields of a flat-rate taxpayer's invoice, stamp duty included
    Read this module
  2. Module 219 minFree — no accountSending, SdI checks, receipt and storageWhat you will be able to do
    • Choose among the four channels for sending an invoice to the SdI
    • List the checks the SdI runs and anticipate the ones that reject a file
    • Read the three receipts and what each means for supplier and customer
    • Set up the reception of your own purchase invoices so that they arrive where you expect
    • Tell consultation apart from legal storage, and know the Agenzia's free storage service
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.