11

DGTAX Handbook

Electronic invoices

A secure platform for creating, uploading, filing and storing electronic invoices in accordance with XML regulations.

HANDBOOK 11

ELECTRONIC INVOICES

Issuance, transmission, receipt, and digital storage of electronic invoices via the SdI

1. SERVICE DESCRIPTION

Our Electronic Invoicing Management Service provides businesses with a complete, end-to-end solution for the issuance, transmission, receipt, and compliant digital storage of electronic invoices in accordance with Italian law. Since 1 January 2019, electronic invoicing has been mandatory for all VAT-registered entities, with invoices transmitted exclusively through the Revenue Agency’s Exchange System (Sistema di Interscambio – SdI). From 1 January 2024, the obligation was extended to all VAT-registered entities without exception, including those previously exempt under flat-rate and preferential tax regimes.

The primary objective is to ensure that all electronic invoices issued and received by the company are correctly formatted in XML in accordance with the Revenue Agency’s technical specifications, transmitted and received through an SdI-accredited channel, and stored digitally for the mandatory period of ten years, fully eliminating the risk of penalties for non-compliance.

The service encompasses several key activities:

  • XML Invoice Generation: creating compliant electronic invoices in the FatturaPA XML format required by the Revenue Agency’s technical specifications, including all mandatory fields;
  • SdI Transmission and Receipt Management: sending invoices to the SdI via an accredited channel (recipient code, PEC, or web service) and managing the receipt of invoices from suppliers, including handling of SdI delivery, rejection, and non-delivery notifications;
  • Digital Storage: ensuring compliant ten-year digital preservation of all electronic invoices in accordance with the technical storage rules established by the Ministerial Decree of 17 June 2014.

This service is fully integrated with the DGTAX accounting portal and the bilingual electronic invoicing platform, enabling a secure, automated, and fully traceable invoicing workflow for the company.

2. ACTIVITIES

The service covers the entire operational cycle of electronic invoice management, including:

  • Invoice creation and validation: generating electronic invoices in the FatturaPA XML format, verifying all mandatory fields (identification details of issuer and recipient, invoice number and date, description of the transaction, taxable amount, VAT rate or nature, payment terms, and recipient code or PEC address), and validating the file against the Revenue Agency’s official schema before transmission;
  • SdI transmission: sending invoices to the Exchange System via the accredited channel (recipient code, certified email address – PEC – or dedicated web service), and monitoring the outcome of each transmission through the SdI receipt notifications (ricevuta di consegna, notifica di mancata consegna, notifica di scarto);
  • Receipt and processing of incoming invoices: receiving and processing electronic invoices from suppliers via the designated recipient code or PEC address, or retrieving them from the reserved area of the Fatture e Corrispettivi portal where a delivery address has not been communicated;
  • VAT register recording: entering issued and received invoices in the relevant VAT registers (registro IVA vendite and registro IVA acquisti) in accordance with the ordinary registration deadlines, and ensuring full alignment with periodic VAT settlements;
  • Credit note management: issuing electronic credit notes (note di credito) via the SdI whenever a correction, cancellation, or partial refund of a previously issued invoice is required, ensuring correct VAT adjustment;
  • Digital storage: preserving all electronic invoices issued and received in a compliant digital archive for the mandatory period of ten years, in accordance with the technical preservation rules set out in the Ministerial Decree of 17 June 2014, with the option of using the Revenue Agency’s free storage service via the Fatture e Corrispettivi portal.

This service is fully integrated with the DGTAX accounting portal, ensuring a seamless and automated data flow between the invoicing system, the VAT registers, and the periodic VAT settlement and reporting obligations.

3. REQUIREMENTS AND DEADLINES

To issue and receive electronic invoices compliantly, the following technical and operational requirements must be met. Failure to comply with the electronic invoicing obligation exposes the company to significant administrative penalties. DGTAX manages all of the following requirements on the client’s behalf:

  • XML-compliant invoicing software: use of management software or a web platform capable of generating XML files that conform to the Revenue Agency’s FatturaPA technical specifications, including all mandatory fields;
  • SdI-accredited transmission channel: a certified method for interacting with the Exchange System, being either a recipient code (codice destinatario) assigned by an intermediary, a PEC address registered for invoice receipt, or a direct web service channel;
  • Digital storage obligation: all electronic invoices must be preserved in a compliant digital archive for a minimum of ten years from the date of issue, in accordance with the Ministerial Decree of 17 June 2014 on technical storage rules.

To mitigate compliance risks, DGTAX monitors the SdI receipt notifications for every invoice transmitted and maintains a systematic check of all incoming invoices, issuing automatic alerts in the event of rejected or undelivered documents requiring corrective action.

4. WHAT THE CUSTOMER SHOULD DO

To ensure the seamless and accurate execution of the service, the client is required to provide the following information and to take the following actions:

  • Complete transaction data: timely provision of all information necessary to issue each invoice, including the details of the customer or supplier, the description and amount of the transaction, the applicable VAT rate or exemption nature, and the payment terms;
  • Customer and supplier master data: provision and maintenance of an up-to-date registry of all customers and suppliers, including their VAT number (partita IVA) or tax code (codice fiscale), recipient code (codice destinatario), and PEC address for electronic invoice delivery;
  • Communication of the receipt address to suppliers: informing all suppliers of the company’s recipient code or PEC address to ensure that invoices are correctly routed via the SdI and not merely delivered to the general Fatture e Corrispettivi reserved area;
  • Notification of special VAT regimes or exemptions: prompt communication to DGTAX of any applicable VAT exemption, non-taxable nature, reverse charge, or other special regime that affects the VAT treatment of individual transactions.

The timely and organised delivery of this data enables DGTAX to guarantee the correct compilation of every invoice, the accurate application of VAT rules, and the strict observance of all transmission and registration deadlines.

5. WHAT WE DO

DGTAX generates each electronic invoice in the FatturaPA XML format, verifies the completeness and accuracy of all mandatory fields, and transmits it to the SdI via the accredited channel. We monitor the outcome of every transmission in real time, managing any SdI rejection notices and correcting and resubmitting invoices without delay where required.

Our dedicated team manages the electronic issuance of credit notes whenever a correction or cancellation is required, coordinates the periodic VAT settlement by aligning invoice data with the VAT register balances, and ensures the compliant ten-year digital preservation of all documents in the certified digital archive.

Furthermore, we provide clients with access to the DGTAX bilingual electronic invoicing portal, where they can consult all issued and received invoices in real time, view the corresponding SdI receipts and notifications, and monitor their complete invoicing history and VAT position.

Finally, we offer constant support in the event of any notices of irregularity, SdI anomalies, or inspections by the Italian Revenue Agency relating to the company’s invoicing and VAT obligations.

6. Outputs PROVIDED

Our clients receive the following key documents and reports as part of the service:

  • XML files of all issued electronic invoices and credit notes, together with the corresponding SdI delivery receipts (ricevute di consegna) confirming successful transmission to the recipient;
  • PDF or XML copies of all received electronic invoices from suppliers, with the related SdI receipt notifications and archiving confirmation;
  • Periodic VAT register summaries (VAT sales and purchases register extracts) reconciled with the electronic invoicing data, for use in VAT settlement, communications, and the annual VAT return;
  • A concise annual invoicing report designed for use in financial audits, accounting reviews, and fiscal compliance assessments.

7. NOTES AND RECOMMENDATIONS

It is crucial to verify periodically that the electronic channel chosen for sending and receiving invoices is functioning correctly. We strongly advise retaining all SdI delivery and rejection receipts as conclusive proof of transmission, as these constitute the only legally recognised evidence that an invoice has been successfully delivered to its recipient via the Exchange System.

In the case of corrections or cancellations of previously issued invoices, it is mandatory to proceed exclusively by issuing an electronic credit note (nota di credito) via the SdI. It is never permissible to correct an already transmitted invoice by reissuing it with the same number or by any other non-electronic means.

We strongly advise coordinating regularly with DGTAX to align invoicing data with accounting and VAT records, and to ensure that all periodic VAT communications (LIPE – Liquidazioni Periodiche IVA) and the annual VAT return (Dichiarazione IVA) are consistent with the electronic invoicing data available in the Fatture e Corrispettivi tax drawer.

8. REGULATORY REFERENCES AND USEFUL LINKS