E-Invoicing in Italy

Italy's SDI clearance model is the reference implementation for EU CTC systems, but it has integration patterns that differ from post-audit models.

SDI delivery lifecycle. Your system sends FatturaPA XML to SDI, which validates format and tax ID consistency, then delivers to the recipient via their Codice Destinatario or PEC address. SDI returns delivery notifications (ricevuta di consegna) or rejection notifications (notifica di scarto) — your pipeline must handle both async states. Invoices must be transmitted within 12 days of the transaction date.

FatturaPA format specifics. FatturaPA is not EN 16931 — it predates the European standard and has its own schema. CIG (Codice Identificativo Gara) and CUP codes are mandatory for B2G routing. Digital signature (XAdES or CAdES) is required on every invoice. The most common rejection: invalid Codice Fiscale or Partita IVA on either party.

Cross-border and Esterometro. Cross-border transactions must be reported via the Esterometro system (now integrated into SDI as TD17-TD19 document types). If your pipeline handles both domestic and cross-border Italian invoices, you need separate document type logic. Peppol is used for inbound cross-border, but domestic must always go through SDI.

Multi-entity considerations. Large groups often use a single Codice Destinatario for all entities. SDI supports this but your routing logic must map the Codice to the correct legal entity. The Cassetto Fiscale (tax drawer) stores all invoices — recipients have 15 days to accept or reject.