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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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← All mandates
IT
EU · Centralised clearance (SdI)
Europe's longest-running mandate. Every invoice clears through the Sistema di Interscambio. Healthcare services remain exempt.
Live now
Applies to
B2B, B2G, B2C
January 1, 2019
Next phase deadline
Live since 2019
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
5
1
Is your business established in Italy (registered office, branch or fixed establishment)?
Next question
6
Verdict
9
10
2
Do you issue domestic B2B invoices in Italy?
11
12
Caution
Italy: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Italy's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Italy
With no establishment and no registration or trade in Italy, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Italy.
In scope
In scope — issue structured e-invoices in Italy
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 2019). Set up your platform/format and test before you rely on it.
In scope to receive in Italy
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since 2019). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2019
All VAT-registered businesses
Domestic B2B and B2C e-invoicing through the SdI platform became mandatory — the first major EU mandate.
Done
1 July 2022
Cross-border + smaller taxpayers
Cross-border transaction reporting moved into SdI and remaining flat-rate/small taxpayers were brought in.
1 January 2035
Alignment with the EU standard
Italy's derogation runs through 2027; the domestic regime must converge on the ViDA / EN 16931 model by 2035.
Future
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Centralised clearance (SdI)
Formats
FatturaPA XML
Region
EU
STATUS
Scope
Every invoice passes through the SdI platform. Council derogation extended through 2027; must align with the EU standard by 2035.
Penalties from 90%–180% of the VAT on incorrectly documented invoices; reduced penalties for prompt correction.
News, guides and rulings tagged for this country.
Overviews
November 3, 2025
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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