Italy
Italy runs the EU's longest-standing full clearance mandate: since 2019 every domestic B2B and B2C invoice must pass through the state platform SdI as FatturaPA XML - Peppol complements it on the public-sector side.
Profile last verified 2026-07
At a glance
Recommand exchanges cross-border invoices with Italian partners and reaches public administrations over Peppol today; domestic B2B/B2C clearance runs through the state platform SdI.
- Exchange model
- Central clearance (CTC)
- B2B mandate
- Mandatory for domestic B2B and B2C invoices since 1 January 2019
- B2G e-invoicing
- Mandatory via SdI since June 2014 (central government) and March 2015 (all public bodies)
- Formats
- FatturaPA XML (mandatory for all domestic flows via SdI) · Peppol BIS 3.0 with the Italian CIUS (B2G route, translated into SdI)
- Peppol identifier schemes
0201Codice Univoco Ufficio (Italian public-administration invoice office)The mandatory Peppol scheme for reaching Italian public bodies; verified against the iPA registry0211Partita IVA (Italian VAT number)For Italian private participants; foreign parties must not register under Italian schemes0210Codice FiscaleAlternative scheme for Italian private participants where the fiscal code is the relevant identifier- E-reporting
- In force through SdI - clearance doubles as VAT reporting; since 2022 cross-border invoices are also reported per invoice through SdI
- What to know
- Domestic B2B and B2C invoices must clear through SdI as FatturaPA; Recommand serves the Peppol B2G route and cross-border exchange today, and SdI integration is on the roadmap.
Mandate timeline
How Recommand serves Italy
- Exchange structured invoices with Italian trading partners cross-border over Peppol today
- Reach Italian public administrations through the Peppol B2G route: Peppol BIS with the Italian CIUS, addressed by office code (0201) and forwarded into SdI
- Domestic B2B/B2C clearance requires SdI connectivity and FatturaPA - that integration is on the roadmap; Peppol Access Point status alone does not cover it
- Supporting Italian national Peppol standards involves AgID qualification, which Recommand factors into its Italy rollout
Frequently asked questions
01Is e-invoicing mandatory in Italy?
Yes, and it has been for years. Since 1 January 2019, VAT taxable persons resident or established in Italy must issue domestic B2B and B2C invoices electronically through the state platform SdI, in FatturaPA XML. The last small-taxpayer exclusions were removed on 1 January 2024.
02Can I invoice Italian businesses over Peppol instead of SdI?
Not for regulated domestic invoices - SdI is the mandatory clearance rail and Peppol cannot bypass it. Peppol works for the public-sector route (where the invoice is translated into SdI) and for cross-border commercial exchange, but the Italian party may still need to report cross-border invoice data through SdI.
03What format do Italian e-invoices use?
FatturaPA XML for all mandated domestic flows through SdI. On the Peppol B2G route, invoices use Peppol BIS 3.0 with the Italian CIUS, which SdI validates and translates into FatturaPA. A PDF by email is not a valid Italian fiscal e-invoice.
04Which identifiers do Italian participants use on Peppol?
Public administrations are addressed by their invoice-office code under scheme 0201; Italian private parties use their Partita IVA (0211) or Codice Fiscale (0210). The SdI recipient code (Codice Destinatario) is routing data for the national platform, not a Peppol participant identifier.
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