Italy · IVA & e-Fattura compliant

Professional Invoice Template for Italy

Generate fully compliant Italian invoices with correct IVA rates, mandatory fields, and regime forfettario support. Instant PDF — free, no account needed.

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Also available in:Italiano

What must an Italian invoice include?

Italian fiscal law (DPR 633/72 and subsequent regulations) requires these fields on every fattura:

Invoice number — progressive, no gaps (resets annually or runs continuously)
Invoice date
Partita IVA (VAT number) of both the supplier and the client
Codice Fiscale — for individual (private) clients without a Partita IVA
Codice Destinatario — 7-character alphanumeric code identifying the recipient's SDI inbox (required for e-fattura)
PEC address — alternative to Codice Destinatario for receiving e-invoices
Full name and address of both parties
Description of services or goods
Taxable amount (imponibile)
IVA rate and IVA amount
Total amount (totale documento)

If you cannot obtain the recipient's Codice Destinatario or PEC, use the placeholder code "0000000" — the SDI will attempt delivery via tax file number.

IVA Rates in Italy

22% — Standard rate: most services and goods (consulting, software, advertising)
10% — Reduced rate: food (non-essential), hospitality, construction recovery
5% — Reduced special rate: certain social and welfare services
4% — Minimum rate: basic foods, books, newspapers, primary housing

Regime Forfettario: Invoicing Without IVA

Taxpayers in the regime forfettario do not apply IVA to their invoices. Every invoice must carry the exact statement:

"Operazione effettuata ai sensi dell'art. 1, commi 54-89, L. 190/2014 — Regime forfettario. Imposta non addebitata."

A €2 stamp duty (marca da bollo) applies to invoices over €77.47. When issuing via the SDI e-fattura system, this bollo is handled electronically — you do not physically affix a stamp.

Regime forfettario applies to sole traders with annual revenues below €85,000. Once you exceed that threshold mid-year, you must exit the regime from January 1 of the following year.

SDI Electronic Invoicing: Mandatory Since 2019

Italy was the first EU country to mandate electronic invoicing for all domestic B2B transactions. The Sistema di Interscambio (SDI) is the government-run hub that receives, validates, and delivers every invoice.

Since January 2019: Mandatory for all VAT-registered businesses and sole traders
Since January 2024: Extended to include all regime forfettario taxpayers
Format required: FatturaPA XML — the structured XML schema that SDI can parse and validate
Delivery: Via Codice Destinatario, PEC address, or "0000000" fallback

Paper invoices and standard PDF files are not legally valid for B2B transactions in Italy. An invoice only has fiscal validity once it has passed through the SDI without rejection.

Frequently Asked Questions

Is e-fattura via SDI mandatory for all businesses in Italy?

Yes. Since January 2019 for standard VAT holders, and since January 2024 for regime forfettario taxpayers, all Italian Partita IVA holders must issue invoices exclusively through the Sistema di Interscambio (SDI) in FatturaPA XML format. Paper and PDF invoices have no fiscal validity for B2B transactions.

What is the Codice Destinatario and where do I find it?

The Codice Destinatario is a 7-character alphanumeric code that routes your e-invoice to the correct inbox within the SDI system. Your client provides it — they register it with the Agenzia delle Entrate. If they use a PEC email address instead, you enter that in the dedicated field. If you have neither, use "0000000" as a fallback.

What is the difference between Partita IVA and Codice Fiscale?

Partita IVA is the VAT identification number for businesses and self-employed professionals (11 digits). Codice Fiscale is the tax code for individuals (16 alphanumeric characters). On invoices to companies, use their Partita IVA. On invoices to private individuals, use their Codice Fiscale.

How long must I keep invoices in Italy?

Italian law requires a 10-year retention period for invoices (art. 22 DPR 600/1973). Electronic invoices must be kept in certified digital preservation (conservazione sostitutiva), which guarantees the authenticity and integrity of the stored files.

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