Rechnungsanforderungen für Italien (grenzüberschreitend)

Italien betreibt ein Clearing-Modell: Jede Rechnung muss als FatturaPA-XML über das SdI-System freigegeben werden; grenzüberschreitende Umsätze werden über TD17–TD19 gemeldet. Die Ausstellung erfordert eine italienische USt-IdNr.

E-invoicing: Mandatory VAT 22% Complexity: High

Italien betreibt ein Clearing-Modell: Jede Rechnung muss als FatturaPA-XML erstellt und über das Sistema di Interscambio (SdI) freigegeben werden, bevor sie rechtsgültig ist. Die E-Rechnung über SdI ist für in Italien ansässige umsatzsteuerlich registrierte Unternehmen seit 2019 verpflichtend; seit 2022 müssen auch grenzüberschreitende Umsätze über SdI gemeldet werden (Belegarten TD17–TD19; der italienische Kunde stellt eine Eigenrechnung aus, wenn der Lieferant keine italienische USt-IdNr. hat). Für die Ausstellung über SdI ist eine italienische USt-IdNr. (Partita IVA) erforderlich. Der Regelsteuersatz beträgt 22 %. Rechnungen sind 10 Jahre revisionssicher (conservazione) aufzubewahren.

Generate a Italy invoice

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

Frequently asked questions

Is e-invoicing mandatory in Italy?

Yes. Every invoice must be issued as a FatturaPA XML file and cleared through the Sistema di Interscambio (SdI) before it is legally valid.

Can I issue an Italian invoice without an Italian VAT number?

Issuing through SdI requires an Italian VAT number (Partita IVA). Cross-border transactions are reported through SdI using the TD17 to TD19 document types, with the Italian customer issuing a self-invoice when the supplier has no Italian VAT number.

What is the standard VAT rate in Italy?

22%. Invoices must be kept under compliant digital preservation (conservazione) rules for 10 years.

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
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.

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