Who must e-invoice, and what goes into the file — Italian e-invoicing and the Exchange System (SdI)

Test yourself

Question 1 of 5

Who must issue electronic invoices?

Only companies above a turnover thresholdEvery VAT-number holder resident or established in Italy, for transactions with parties resident or established in ItalyOnly businesses selling to the public administrationOnly businesses with more than ten employees

Question 2 of 5

What happens to an invoice sent as a PDF by e-mail instead of through the SdI?

It is valid if the customer accepts itIt is considered not issued: penalties for the supplier, no VAT deduction for the customerIt is valid for thirty daysIt is automatically forwarded to the SdI

Question 3 of 5

A private customer has no code and no PEC. What goes in the recipient code field?

The customer's tax code0000000, and the customer receives a copy of the invoiceNothing: the field is left emptyThe supplier's VAT number

Question 4 of 5

Which file is sent to the SdI?

The PDFThe XMLEither, at the supplier's choiceA scan of the printed invoice

Question 5 of 5

Which VAT rate and nature does a flat-rate taxpayer enter on a domestic invoice line?

22 % and nature Imponibile0 % and nature Non soggette - altri casi4 % and nature EsenteNo line at all