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)

Peppol to SDI Conversion

GoRoute handles automatic conversion:

Sending to Italy

# Send Peppol BIS 3.0 invoice to Italian recipient
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={
        "X-API-Key": "your_api_key",
        "Content-Type": "application/json"
    },
    json={
        "sender_scheme": "9930",       # German VAT
        "sender_id": "DE123456789",
        "receiver_scheme": "0211",     # Italian Codice Fiscale
        "receiver_id": "12345678901",
        "document": invoice_xml
    }
)

The request body is flat - there are no nested sender or receiver objects - and document is the UBL XML as a plain string, not base64. A successful send returns 202 Accepted.

The send request has no routing-code field: the Codice Destinatario is not something the API accepts as a request parameter, and an earlier revision of this sample showed one inside a receiver object that the endpoint does not accept.

Receiving from Italy

Invoices from Italy are converted from FatturaPA to UBL:

# Webhook receives UBL-converted invoice
{
    "event": "document.received",
    "original_format": "FatturaPA",
    "converted_format": "UBL",
    "sender": {
        "scheme": "0211",
        "identifier": "12345678901"
    }
}

Required Fields

For Italian B2B

<Invoice>
    <!-- Standard Peppol - GoRoute converts to FatturaPA -->
    <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

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