What is Fattura Elettronica?
Fattura elettronica is Italy's mandatory electronic invoicing system for all businesses and freelancers with a Partita IVA. Rather than issuing a paper invoice or a PDF by email, every invoice must be transmitted through the SDI (Sistema di Interscambio) — a centralized platform managed by the Agenzia delle Entrate that routes invoices between senders and recipients while simultaneously giving the tax authority real-time visibility into all B2B and B2C transactions.
Italy was one of the first major economies to make electronic invoicing mandatory for all taxpayers, and the system is now well-established and broadly used.
Who Must Use It
Since 2024, fattura elettronica is mandatory for all Partita IVA holders, including:
- Standard VAT-registered businesses and freelancers (mandatory since 2019)
- Regime forfettario holders — included from January 2024, after a transitional period
- Associations and non-profit entities engaging in commercial activity
Foreign companies and individuals with a Partita IVA but no Italian establishment have a slightly different regime and may be able to use PDF invoices in some circumstances — consult a commercialista if this applies to you.
How It Works
The technical format is XML (specifically the FatturaPA format). Every invoice must include:
- Your Partita IVA and recipient's Partita IVA (or codice fiscale for private individuals)
- Recipient's SDI code (codice destinatario) or certified email address (PEC)
- Invoice date, number, description of goods/services
- Amount, VAT rate, and VAT amount (or exemption reason for forfettario holders)
Once transmitted, the SDI validates the format, delivers the invoice to the recipient, and confirms acceptance or rejection within 5 days. You receive an electronic receipt confirming successful delivery.
Software Options
You do not need to generate raw XML manually. Options range from free to paid:
Free tools:
- Agenzia delle Entrate's own portal — free, functional, suitable for low volumes
- "Fatture e Corrispettivi" — the ADE's dedicated platform for electronic invoicing
Third-party software (paid, typically €50–200/year):
- Aruba Fatturazione — popular for its reliability
- Fatture in Cloud — widely used, with good accounting integrations
- Fiscozen, Partitaiva.it, QuickBooks Italy — various options at different price points
Most commercialisti use professional invoicing platforms and can include electronic invoice management in their service package.
What Changes for Forfettario Holders
Forfettario holders don't charge VAT (they're not VAT-registered in the standard sense), so their electronic invoices use an exemption code (N2.2 for the forfettario regime) rather than a VAT percentage. The transmission process through SDI is otherwise identical. Including the wrong exemption code or mistakenly adding VAT to a forfettario invoice creates compliance problems that take time and paperwork to correct.
Practical Implications for Non-Residents
Non-resident freelancers with an Italian Partita IVA must also comply with fattura elettronica requirements. If you do freelance work for Italian clients while based abroad, you still need to issue electronic invoices through the SDI system. This is one of the administrative reasons many non-resident freelancers with Italian Partita IVA benefit from working with a commercialista who handles invoicing and compliance on their behalf.