e-Invoicing in Italy
Characteristics of the electronic invoice in Italy
The electronic invoicing system in Italy is called the SDI. It is the beacon of electronic invoicing in Europe, being the first country in the Union to have implemented its mass use for B2B and B2G transactions before the implementation of the European Directive 2014/55/EU which established mandatory e-invoice reception for public administrations. The electronic invoice has been mandatory for public administrations under the Fattura PA model since 2014 and became mandatory for B2B transactions. In the public health sector there also exists an additional flow regulating electronic orders through the NSO.
It is mandatory for public administrations and private companies.
It is necessary to register the reception method for the reception of the B2B invoice. The Codice Destinatario enables the identification of the communication channel between the SdI and the recipient.
The invoice issuance process directed to public administrations can include a qualified digital signature from a secure invoice generation device. The digital signature is not mandatory for B2B transactions.
The archiving of documents requires additional projects like the digital signature and the time stamp following the requirements in the Conservazione Sostitutiva law.