EncryptInvoice Blog
Articles for Italy
This hub covers Italy's e-invoicing and e-reporting obligations, centred on the Sistema di Interscambio (SdI) platform operated by the Agenzia delle Entrate. Readers will find detailed guidance on mandatory B2B, B2C, and B2G electronic invoicing, the FatturaPA XML format, transmission rules, storage requirements, and the cross-border transaction reporting obligations that apply to businesses operating in the Italian market.
A critical compliance misconception among Italian forfettari assumes that exemption from e-invoicing eliminates their CU reporting obligations, which remains mandatory as of June 2026.
Italy's Agenzia delle Entrate has removed the audit-frequency discount for forfettario taxpayers using e-invoicing, effective 2026, normalizing their compliance scrutiny with broader taxpayer standards.
