Italy 🇮🇹

SDI (Sistema di Interscambio) and FatturaPA requirements for Italy.

Overview

Aspect	Details
B2G Mandate	Required since 2014 (FatturaPA)
B2B Mandate	Required since 2019
National Format	FatturaPA XML
Peppol Support	Available (Peppol↔SDI interop)
Primary Scheme	0211 (Codice Fiscale), 9906 (Partita IVA)
Exchange System	SDI (Sistema di Interscambio)

Unique Italian Requirements

Italy has a mandatory national e-invoicing system (SDI) since 2019 for all B2B transactions. Peppol invoices must be converted to/from FatturaPA format.

How Italy Works

SDI System

All Italian invoices flow through SDI:

Supplier → SDI → Receiver

For cross-border via Peppol:

Foreign Supplier → Peppol → SDI → Italian Receiver
Italian Supplier → SDI → Peppol → Foreign Receiver

Codice Destinatario

Every Italian recipient has a 7-character routing code:

# Examples of Codice Destinatario
routing_codes = {
    "0000000": "Private individual (PEC used instead)",
    "XXXXXXX": "SDI-registered business",
    "AAAAAAA": "Government entity (FatturaPA)"
}

Identifier Schemes

Codice Fiscale (0211)

The Italian fiscal code (16 chars for individuals, 11 for companies):

# For companies: 11 digits
participant = {
    "scheme": "0211",
    "identifier": "12345678901",
    "name": "Esempio SRL",
    "country": "IT"
}

# For individuals: 16 alphanumeric
individual = {
    "scheme": "0211",
    "identifier": "RSSMRA80A01H501U",
    "country": "IT"
}

Partita IVA (9906)

VAT number, 11 digits:

participant = {
    "scheme": "9906",
    "identifier": "IT12345678901",
    "name": "Esempio SpA",
    "country": "IT"
}

Codice Destinatario (0201)

The 7-character SDI routing code:

participant = {
    "scheme": "0201",
    "identifier": "W7YVJK9",  # 7 chars
    "name": "Esempio SRL",
    "country": "IT"
}

FatturaPA Format

Structure

Italian invoices use FatturaPA XML format:

<FatturaElettronica versione="FPR12">
    <FatturaElettronicaHeader>
        <DatiTrasmissione>
            <IdTrasmittente>
                <IdPaese>IT</IdPaese>
                <IdCodice>01234567890</IdCodice>
            </IdTrasmittente>
            <ProgressivoInvio>00001</ProgressivoInvio>
            <FormatoTrasmissione>FPR12</FormatoTrasmissione>
            <CodiceDestinatario>W7YVJK9</CodiceDestinatario>
        </DatiTrasmissione>
        <!-- ... -->
    </FatturaElettronicaHeader>
</FatturaElettronica>

Format Versions

Code	Description
FPA12	B2G (Pubblica Amministrazione)
FPR12	B2B/B2C (Privati)

Reaching Italy through Peppol

What GoRoute does, and what it does not

GoRoute transmits over the Peppol network. It does not convert UBL to FatturaPA, and it does not transmit to SDI directly.

Italy is reachable over Peppol because SDI-accredited intermediaries perform that conversion at the Italian end. Your invoice travels as Peppol BIS 3.0 UBL, addressed to the Italian participant; the conversion to FatturaPA and the SDI submission happen after it leaves the network.

If your obligation is to file with SDI yourself, you need an SDI intermediary in addition to a Peppol access point. Talk to us before you plan an Italian rollout around this page.

Sending to an Italian recipient

# Send a Peppol BIS 3.0 invoice to an Italian recipient over Peppol.
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender_scheme": "9930",  # German VAT
        "sender_id": "DE123456789",
        "receiver_scheme": "0211",  # Italian Codice Fiscale
        "receiver_id": "12345678901",
        # The Codice Destinatario is carried inside the UBL document
        # (cbc:EndpointID schemeID="0201"), not as a request field.
        "document": invoice_xml  # UBL XML string, not base64
    }
)

Receiving from Italy

Invoices from Italy are converted from FatturaPA to UBL before they reach you.

Register a webhook with POST /api/v1/webhooks to be notified when a document arrives, then read the stored document with GET /api/v1/transactions and GET /api/v1/transactions/{transaction_id}. See the API reference for the current webhook event payload rather than copying a fixed shape from this page.

Required Fields

For Italian B2B

<Invoice>
    <!-- Standard Peppol BIS 3.0 customization -->
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    
    <!-- Italian supplier -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0211">12345678901</cbc:EndpointID>
            
            <!-- Regime fiscale required for Italy -->
            <cac:PartyTaxScheme>
                <cbc:CompanyID>IT12345678901</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Italian buyer with Codice Destinatario -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0201">W7YVJK9</cbc:EndpointID>
            
            <cac:PartyTaxScheme>
                <cbc:CompanyID>IT98765432101</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingCustomerParty>
</Invoice>

Regime Fiscale

Italian suppliers must specify their tax regime:

Code	Description
RF01	Ordinario
RF02	Contribuenti minimi
RF04	Agricoltura
RF05	Pesca
RF19	Forfettario

VAT Requirements

Italian VAT Format

# Italian VAT: IT + 11 digits
def validate_italian_vat(vat: str) -> bool:
    if not vat.startswith("IT"):
        return False
    number = vat[2:]
    if len(number) != 11 or not number.isdigit():
        return False
    # Luhn check digit
    return luhn_validate(number)

VAT Rates

Code	Rate	Description
S	22%	Standard rate
AA	10%	Reduced
H	5%	Super-reduced
I	4%	Minimum
Z	0%	Zero rate
E	0%	Exempt
N1-N7	-	Exclusion codes

Natura (Exclusion Codes)

Italian invoices use specific codes for non-taxable transactions:

Code	Description
N1	Escluse art. 15
N2	Non soggette
N3	Non imponibili
N4	Esenti
N5	Regime del margine
N6	Reverse charge
N7	IVA assolta in altro stato

Example Invoice to Italy

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>IT-FATT-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <!-- Foreign Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>German Company GmbH</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Musterstraße 1</cbc:StreetName>
                <cbc:CityName>Berlin</cbc:CityName>
                <cbc:PostalZone>10115</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>DE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>DE123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>German Company GmbH</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Italian Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0201">W7YVJK9</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Esempio S.r.l.</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Via Roma 1</cbc:StreetName>
                <cbc:CityName>Milano</cbc:CityName>
                <cbc:PostalZone>20100</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>IT</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>IT12345678901</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Esempio S.r.l.</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0211">12345678901</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">22.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">22.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>22</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">122.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="EUR">122.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Consulting Services</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>22</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="EUR">10.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

Looking Up Italian Recipients

Use the standard participant lookup with Italy's VAT scheme (0211):

response = requests.get(
    "https://app.goroute.ai/peppol-api/api/v1/participants/lookup",
    params={"peppol_id": "0211:IT12345678901"},
    headers={"X-API-Key": "your_api_key"}
)

# Returns:
{
    "found": true,
    "participant_id": "0211:IT12345678901",
    "name": "Esempio S.p.A.",
    "country": "IT",
    "capabilities": [
        "urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##..."
    ]
}

Note: the Codice Destinatario and PEC address belong to Italy's SDI channel, not the Peppol network, so a Peppol lookup does not return them. When routing via SDI instead of Peppol, obtain the Codice Destinatario from your customer directly.

Resources

• Agenzia delle Entrate - FatturaPA
• SDI Technical Specs
• Codice Destinatario Lookup

Next Steps

• Norway Guide
• Registration
• Validation

Further reading

• Italy overview — FatturaPA and SDI
• 2026 e-invoicing mandate tracker — every country, one page
• How to choose a Peppol Access Point
• One API for multi-country e-invoicing

Ready to build? The free developer sandbox gives you test credentials and a registered participant, provisioned within 24 hours on business days. Recorded ERP integration walkthroughs are on the tutorials page.