Skip to content

Issuing an Italian e-invoice through the Exchange System (SdI)

Invoices between businesses resident or established in Italy are electronic: an XML file sent to the customer through the Exchange System (Sistema di Interscambio, SdI), failing which the invoice is treated as never issued. The SdI checks the file and, if the checks pass, delivers it to the electronic address stated in the invoice; either way it returns a rejection, delivery or non-delivery receipt to whoever sent it. The Agenzia delle Entrate provides a free web procedure, PC software and the FatturAE app to prepare and send the file.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 15 min

This content is part of the path: Self-employed professional with withholding tax· Step 8 of 11· Next step: Italian withholding certificate (Certificazione unica, CU)

This content is part of the path: Selling abroad with Italian VAT· Step 6 of 9· Next step: Italian Intrastat summary lists: who files them, monthly or quarterly

This content is part of the path: Managing VAT in a small business· Step 8 of 11· Next step: Italian periodic VAT settlements report (LIPE)

Deadlines

From a few minutes up to 5 days
Time the SdI takes to check and deliver the invoice, depending on how many invoices it is processing
After a rejection receipt
Correct the error and send the file again: a rejected invoice was never issued

Documents to prepare

  • SPID, CIE, CNS or Fisconline/Entratel credentials for the Fatture e Corrispettivi portal
  • The customer's VAT number or tax code
  • The 7-character recipient code or certified e-mail (PEC) address given by the customer
  • Description, quantities and amounts of the goods or services, with the VAT rate or the nature of the transaction
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • VAT-registered sellers supplying goods or services to others resident or established in Italy, whether to businesses and professionals (B2B) or to final consumers (B2C)
  • Anyone invoicing the public administration, an obligation since 31 March 2015, under the rules of Ministerial Decree no. 55/2013 rather than those of the 24 November 2022 measure
  • Taxpayers in the flat-rate regime (forfettario), who fill in specific fields (tax regime, nature of the transaction, stated grounds)
  • E-invoicing is optional for invoices to foreign parties: those who do not use it report the data through the esterometro

Worked example

Sara Colombo, a flat-rate ceramicist, invoices a restaurant

Sara sells thirty plates for 1,200 euros to a restaurant in Turin, a VAT-registered company. In the web procedure of the Fatture e Corrispettivi portal she enters the customer's details, which the procedure immediately checks against the tax register, and the 7-character recipient code the restaurant gave her. As a flat-rate taxpayer she selects the forfettario tax regime, a 0% VAT rate with the nature "Non soggette - altri casi" and the stated grounds citing article 1, paragraphs 54 to 89, of Law no. 190/2014. The invoice is subject to stamp duty: she turns on "Bollo virtuale" and the document total becomes 1,202 euros. She sends the XML file; the SdI passes its checks, delivers the invoice and returns a delivery receipt with the IdSdI identifier and the date of receipt.

How to fill it in, step by step

  1. Choose your tool: the web procedure of the Fatture e Corrispettivi portal (access with SPID, CIE, CNS or Fisconline/Entratel credentials), the free PC software, the FatturAE app, or private software compliant with the technical specifications.
  2. The first time you use the web procedure, check your supplier details under "I miei dati", retrieved from the tax register: everything can be changed except the VAT number.
  3. Enter the customer's details and fill in the "Codice destinatario" field: the 7-character code your customer gave you, or "0000000" with their certified e-mail (PEC) in "PEC Destinatario", or "0000000" alone if the customer is a final consumer or gave you neither code nor PEC.
  4. Fill in the invoice data (document type, number, date, currency) and, under "Beni e servizi", the nature, quantity and quality of the goods or services, the taxable amount, rate and tax, or the nature code of the transaction if it is not taxable; confirm the document total.
  5. Under "Verifica dati" review everything, save the file in the mandatory XML format, seal it if you wish, then send it to the SdI.
  6. Check the receipt in the Fatture e Corrispettivi area: after a rejection receipt, correct and resend; after a non-delivery receipt, tell the customer by other means that the invoice is waiting in their reserved area.

Good to know

  • The SdI checks the minimum mandatory data of article 21 or 21-bis of Presidential Decree no. 633/1972, that the supplier's VAT number and the customer's VAT number or tax code exist in the tax register, that a recipient code is present, that taxable amount, rate and tax are consistent, and that the file is not a duplicate.
  • A digital signature is not required: the SdI also accepts unsigned files, but if the file is signed it checks the certificate.
  • For the supplier the invoice counts as issued with either a delivery receipt or a non-delivery receipt; for the customer VAT is deductible from the delivery date, or from the date they view it in their reserved area if delivery failed.
  • Besides the Agenzia's services, the XML file can be sent as an attachment to a certified e-mail (PEC) to sdi01@pec.fatturapa.it, or through an SFTP or Web Service channel accredited with the SdI, meant for very large volumes.
  • A flat-rate professional adds the stated grounds for not being subject to withholding and the pension-fund data; the portal offers a flat-rate template with these fields already filled in.
  • A final consumer must be given an electronic or paper copy of the invoice, with a reminder that the original is the electronic one, available in their reserved area.

Common mistakes

  • Sending the invoice by e-mail or as a PDF instead of through the SdI: without the SdI it counts as never issued, and the file to send is the XML, not the PDF.
  • Leaving the "Codice destinatario" field empty: the SdI checks it and rejects the invoice.
  • Entering a customer VAT number or tax code that does not exist in the tax register: the invoice is rejected.
  • Issuing a new invoice with another number after a rejection: the Agenzia advises recompiling it with the same date and number, but changing the file name if you are not using the web procedure.
  • Forgetting to tell the customer after a non-delivery receipt: the invoice is not yet definitively received until the customer views it.

Frequently asked questions

What happens if the SdI rejects the invoice?

It sends the sender a rejection receipt with the error code and a short description. The invoice was never issued: correct the error and send the file again.

How long does the SdI take to deliver an invoice?

From a few minutes up to 5 days, when the number of invoices being processed is very high.

Which recipient code do I use for a private customer?

The value "0000000". The SdI makes the invoice available in the customer's reserved area, and you give them an electronic or paper copy.

Must an e-invoice be digitally signed?

No: for invoices to VAT-registered parties or final consumers the SdI also accepts unsigned files. If the file is signed, the SdI checks that the signing certificate is valid.

Do I have to buy software to issue e-invoices?

No: the Agenzia delle Entrate provides a free web procedure, PC software and the FatturAE app, designed for businesses issuing a limited number of invoices. Compliant private software can also be used.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.