Invoice Requirements for Italy (Cross-Border)

Italy runs a clearance model: every invoice must be a FatturaPA XML cleared through the SdI platform, with cross-border transactions reported via TD17–TD19. Issuing requires an Italian VAT number.

E-invoicing: Mandatory VAT 22% Complexity: High

Italy operates a clearance model: every invoice must be issued as a FatturaPA XML file and cleared through the Sistema di Interscambio (SdI) before it is legally valid. E-invoicing via SdI has been mandatory for resident VAT-registered businesses since 2019, and since 2022 cross-border transactions must also be reported through SdI using the TD17–TD19 document types (the Italian customer issues a self-invoice when the supplier has no Italian VAT number). Issuing through SdI requires an Italian VAT number (Partita IVA). Standard VAT is 22%. Invoices must be kept under compliant digital preservation (conservazione) rules for 10 years.

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What a compliant invoice issued in Italy must include

At minimum, an invoice issued in Italy should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Sdi recipient code Document type code

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
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E-invoicing
Mandatory
E-invoicing model
Clearance
Platform
SdI (Sistema di Interscambio)
Format
FatturaPA XML (EN 16931)
Tax system
VAT
Standard rate
22%
Tax ID
Partita IVA
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
IT
Local currency required
No
Keep records for
10 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for Italy Banks, correspondent data and local payment rules for Italy.

Example: an invoice issued in Italy

Example: an invoice issued in Italy — Partita IVA, VAT 22%, FatturaPA XML (EN 16931)
Illustrative invoice issued by a seller in Italy, showing the local tax-ID label, the VAT 22% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.