E-Invoicing in Italy

E-Invoicing in Italy started e-invoicing in public administration (FatturaPA) in line with the EU Directive in 2014. As of January 1, 2019, it has expanded to B2B and B2C format e-invoiceswhich will be mandatory in all companies in Italy. 

With the e-invoice platform, Sistema di Interscambio (Exchange system-SDI) managed by the Italian Revenue Administration, 

  • Receiving invoices in file format, 
  • Making checks on the received files, 

It is possible to forward the invoices to the recipient public administrations to businesses/customers (B2B and B2C). 

E-invoicing flow in SdI: 

 

 

 

 

 

 

 

 

According to the image, e-invoices sent/received from businesses to SdI, from SdI to public administration (and vice versa) are processed through 4 different channels. 

1.PEC (Postal Elettronica Certificata – Electronic certified mail) 

PEC features 

  • Guarantee the sending and receiving of messages and all attached documents 
  • Legally approving the sending and receiving of messagessuch as a registered letter with receipt 

For taxpayers who have an e-mail account approved by the Italian Digital Agency, it is possible to send invoices with PEC. However, with FatturaPA, archive files should be sent to sdi01@pec.fatturapa.it in addition to the PEC message, not exceeding 30 megabytes.

The taxpayer using the PEC channel will receive the messages generated by SdI in the PEC e-mail account he sends. 

2.Sendvia web (Invio via web) 

The channel allows you to send a FatturaPA-file or an archive-file via a web interface. Therefore, it is necessary to have pre-activated credentials for electronic services of the Revenue Agency. These are:

1.Entratel/Fiscoline credentials
2. National Service Card or
3.SPID (Public Digital Identity System)

The file sent over the web must not exceed 5 megabytes in size. Taxpayer uses web channel to send files, will be able to view message files. It is related to their sending via Monitor FatturaPA application in Online Services section.

3.Sending e-invoices with SDICoop 

SDICoop – Transmission Service is available for taxpayers who want to send FatturaPA files and receive message files using the web. To use this transmission channel, you must accredit with SdI on the site. 

4.Sending e-invoices with SDIFTP 

It exists for those who want to send FatturaPA-files with SDIFTP receive message files. It is using a data transfer method via FTP (File Transfer Protocol) 

This method requires the presence of a functional continuity data processing center and supervisory personnel. It recommends that the number of documents in the system does not exceed 20,000. The number of files on the media should be at most 150 megabytes. To benefit from this transmission channel, you must accredit with SdI on the site. 

E-invoice dates for authorization 

  • July 1, 2018: Customs clearance for gasoline and diesel producers and distributors entered into force. 
  • September 1, 2018: Tax-free sales to non-EU end-users begin. 
  • January 1, 2019: Using local B2B-B2C e-invoices have become a necessity. 
  • January 1, 2021: VAT refunds started. 
  • June 1, 2021: Implementation of new requirements for the creation and archiving of electronic documents. 
  • January 1, 2022: Businesses in Italy must submit cross-border supply information to SDI in FatturaPA format. 

Penalties 

Cases where a penalty of 90-180% of the VAT amount on invoice will be applied:
– Failure to issue the invoice to be issued
– In case of an invoice that does not conform to XML format

Cases where a penalty of 100% of the VAT amount on invoice will be applied:
– In case of issuing an invoice without complying with the mandatory conditions.

E-Invoicing in Italy. E-Invoice in Italy+ Melasoft