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eInvoicing Documentation


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eInvoicing in Italy


 Ministry of Economy and Finances, supported by the Revenue Agency


Multiple legislation
B2G eInvoicing is mandatory since 2014

Transposed the Directive 2014/55/EU


Use of the extra year for compliance of non-central entities (by )


Mandatory for

Submitting: Economic operators
Receiving and processing: Central authorities, Regional authorities & Local authorities, Economic operators


FatturaPA (national XML standard)


Exchange system (Sistema di Interscambio)

Use of CIUS and/or Extensions



The use of eInvoices in public procurement in Italy is mandatory for ministries, tax agencies and national security agencies since June 2014. Since 31 March 2015, it is mandatory for all public entities. The use of eInvoices is based on the following legal instruments:

eInvoicing platform and eInvoicing management solutions

The Italian state offers the exchange system (Sistema di Interscambio) for eInvoicing processing. This system should process eInvoices before they can be transmitted to the public entities. There are multiple ways to submit an eInvoice to the government administrations through the Exchange system. These include:

  • Certified Electronic Mail (CEM);
  • the web – through the website of FatturaPA;
  • the SDICoop – transmission Service;
  • the SDIFTP Service;
  • the SPCoop - transmission Service.

The different methods for submitting eInvoices have specific requirements, regarding the means of connecting to the eInvoicing platform and the eInvoice’s file size. Most economic operators use the solutions offered by major companies such as ‘Poste italiane’. 

Approach for receiving and processing eInvoices

The Italian operating model for eInvoicing follows a single exchange hub named Sistema di Interscambio with which senders and receivers of electronic invoices can be supported by their own service provider. The Revenue Agency manages the Sistema di Interscambio with technology and operational support from Sogei, an IT provider owned by the Italian Ministry of Economy and Finance.

Economic operators submit eInvoices following the FatturaPA format through the Sistema di Interscambio. The Sistema di Interscambio works as an eDelivery service, transmitting each eInvoice to the addressed administration based on an addressee identifier (Unique Office Code). Only formal controls are performed by the Sistema di Interscambio. Economic operators and public entities may make use of a solution provider for submitting/receiving invoices and control messages to/from the Sistema di Interscambio.

All the invoices are sent by the Sistema di Interscambio to the State General Accounting Department, responsible for performing audit functions on the financial administration of public institutions through inspection activities, for monitoring of public expenditure.

Each public administration chose the way they want to receive the invoices from the Sistema di Interscambio through one of the following means:

  • Certified Electronic Mail (CEM);
  • the SDICoop – Reception Service;
  • the SDIFTP Service;
  • the SPCoop - Reception Service.

Once received, the processing of eInvoices by contracting authorities is undertaken through an automation and integration process, which is normally proportional and varies according to the dimension of the contracting authority. The invoices are then archived digitally for ten years by the public administrations receiving the eInvoice. The Sistema di Interscambio does not archive invoices.

The Revenue Agency has put in place free services to support SMEs onboarding and facilitate the transmission and archiving of eInvoices. The Revenue Agency developed an APP for smartphones to allow SMEs to create and transmit eInvoices. They have further created videos to show how easy is to implement eInvoicing.

Status on the implementation of the European Standard on eInvoicing (EN)

From a legislative point of view, the Directive 2014/55/EU was transposed by the Legislative decree n. 148/2018. The Legislative decree n. 148/2018 mandates the e-invoices to be compliant with the Italian CIUS, that wil be published shortly.

EN compliant eInvoices will be accepted for contracts below the EU threshold, too.

The Italian government is currently developing the B2G eInvoicing infrastructure (Sistema di Interscambio) to make it compliant with Directive 2014/55/EU with the support of the eIGOR and EeISI projects, co-financed by the Connecting Europe Facility (CEF) programme. Under the eIGOR project, translators have been developed for EN compliant eInvoices syntaxes to/from the FatturaPA syntax.

The Sistema di Interscambio will translate incoming EN compliant eInvoices to the FatturaPA syntax and forward them, together with the translated eInvoice and a translation report, to public administrations. Public administration will thus be able to process either the translated invoice in the FatturaPA syntax, for which they are already equipped, or the original EN compliant eInvoice.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

The Italian Revenue Agency will publish the Italian CIUS. Only one CIUS will be in use.

Additional information

As of January 1, 2019, eInvoicing is mandatory for B2B and B2C among Italian operators with annual turnover below € 65,000. The invoices must be in the FatturaPA format, and are transmitted via the Sistema di interscambio. EN compliant eInvoices may be accepted for domestic invoicing as a further development.

The biggest challenge for Italy is to make stakeholders understand that implementing eInvoicing is not only a legal obligation but also an opportunity that will be beneficial to all transaction parties.


Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.
You can also access the 2016 and 2017 eInvoicing Country Sheets via the eInvoicing User Community.


Last updated:  Apr 16, 2019 17:19