Italy VAT invoice requirements
In Italy a domestic fattura is an XML file sent through the tax authority's exchange system, the Sistema di Interscambio (SdI), since 2019, and that includes invoices to consumers.
Last checked Sources
What an invoice in Italy must show
Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Italy adds:
- Codice destinatario / PEC
- On an SdI e-invoice, enter the customer's 7-character recipient code; or "0000000" plus the customer's PEC address; or "0000000" alone for consumers and for VAT holders who gave no code or PEC (then give the customer a digital or paper copy). [3]
- Customer partita IVA / codice fiscale
- The customer's tax identifier must exist in the tax register; SdI rejects an e-invoice that carries a non-existent identifier. [3]
- Marca da bollo (stamp duty)
- €2 stamp duty per invoice ("Bollo virtuale" = SI) when the invoice includes operations totalling more than €77.47 that are not subject to VAT (N2.2), non-taxable (N3.6) or exempt (N4). Paid quarterly. [4]
- Flat-rate scheme wording
- Sellers in the regime forfettario charge no VAT and write: "Operazione effettuata in regime forfettario ai sensi dell'articolo 1, commi da 54 a 89, della Legge n. 190/2014 e successive modificazioni". Where stamp duty applies, the €2 is added to the invoice total. [3]
VAT rates in Italy
The full lists of goods and services at reduced rates are in Tabella A of DPR 633/1972. An invoice shows the taxable amount and the VAT for each rate it uses [2].
| Rate | Applies to (examples) |
|---|---|
| 22% | Standard rate: everything without a lower rate |
| 10% | Household electricity and gas, medicines, building renovation |
| 5% | Some foods |
| 4% | Food, drinks and agricultural products |
Issuing and keeping invoices
- When to issue
- Issue the invoice within 12 days of the operation (art. 21(4) DPR 633/1972), SdI e-invoices included; the document date is the date of the operation. A deferred (monthly) invoice may be issued by the 15th of the following month. [5]
- Simplified invoice (fattura semplificata)
- A simplified invoice (art. 21-bis DPR 633/1972) is allowed only when the total, taxable amount plus VAT, is €400 or less. [3]
- Keeping invoices
- Both issuer and recipient must keep e-invoices in compliant electronic preservation ("conservazione a norma", art. 39 DPR 633/1972 and the CAD rules). The Agenzia delle Entrate offers a free preservation service. [3]
E-invoicing in Italy
Italy was the first EU country to make e-invoicing universal: public administrations since 2015, and every invoice between parties established in Italy since 2019. Invoices to foreign customers may be e-invoices too; if not, their data is reported separately.
- 31 March 2015
B2G: e-invoices to public administrations
Electronic invoices are mandatory for all invoices to public administrations. [3]
In force
- 1 January 2019
All domestic B2B and B2C invoices through SdI
All invoices between parties resident or established in Italy, to businesses and consumers alike, must be XML e-invoices sent through the Sistema di Interscambio (SdI). Applies to VAT holders resident or established in Italy. [3]
In force
- 1 January 2024
Flat-rate (forfettari) taxpayers
Mandatory for all forfettari regardless of revenue; those with revenue above €25,000 were already in scope from 1 Jul 2022. [6]
In force
- Optional
Invoices to foreign customers
E-invoicing to non-Italian customers is optional; if not used, the data must be sent through the "esterometro". [3]
In force
Good to know for Shopify sellers
Selling into Italy from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [8].
- Online sales to consumers (indirect e-commerce) are treated like mail-order sales: no receipt or electronic daily-takings transmission is needed, but the takings must be recorded in the register under art. 24 DPR 633/1972. An invoice is required only if the customer asks for one. [7]
- Physical retail must transmit daily takings electronically (corrispettivi telematici) since 1 Jan 2020, or since 1 Jul 2019 for turnover above €400,000. [7]
- Even for a consumer, a domestic invoice must go through SdI; use recipient code "0000000" and hand the customer a copy. [3]
Make an invoice for Italy
For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.
For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).
Paperly makes PDF invoices and does not send XML invoices through SdI. A seller established in Italy issues its domestic invoices through SdI, for example with the Agenzia delle Entrate's own service or SdI-connected software.
Sources
Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.
General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.
- Agenzia delle Entrate — Partita IVA
- Agenzia delle Entrate — VAT rates
- Agenzia delle Entrate — e-invoice guide (December 2025)
- Agenzia delle Entrate — stamp duty on e-invoices
- Risposta n. 129/2020 (12-day issue rule)
- Circolare 32/E of 5 Dec 2023 (forfettari)
- Risposta n. 198/2019 (e-commerce, corrispettivi)
- EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply