🇮🇹Italy
Every declared deadline has passed: the obligation applies to all the businesses concerned.
Verified on 2026-08-08
The timetable
| Date | Who | Obligation | Scope |
|---|---|---|---|
| 1 January 2019in force | all businesses | issuing and receiving through the SDI | b2b |
Legal basis. Legislative Decree 127/2015; EU derogation renewed.
Formats and transmission
- Accepted formats
- FatturaPA (national XML)
- Regulatory model
- clearance
- Transmission network
- Sistema di Interscambio (SDI)
What Factlint checks today
A national FatturaPA format coupled to the state network: out of scope. Validating it without transmitting has little value, and transmission is not our business. To be reconsidered on a confirmed customer request.
The timetable is tracked and documented, but this jurisdiction's national format is not part of what the engine validates.
Do you build invoicing software?
You are the one carrying this deadline for your customers. Factlint fits upstream of your chain: one call validates, fixes what can be fixed without risk, and returns the exact list of what is missing. Above all, every verdict is rendered against a pinned, time-stamped rule set — so you can replay it years later, and test today against rules that are not yet in force.
Official sources
- Agenzia delle Entrate — Italian Revenue Agencyaccessed on 2026-08-11
Europe's oldest clearance mandate; alignment with EN 16931 falls under ViDA, by 2035.
History of this page
- 2026-08-11Page created.
General information, verified on 2026-08-08. This is neither tax advice nor legal advice. Factlint validates and prepares your files upstream of your platform; it does not transmit them and it replaces no reporting obligation.