Italy is the first European country to implement mandatory B2B e-invoicing. While all domestic transactions are currently sent to the Italian Revenue Agency via Sistema di Interscambio (SDI), for cross border invoices Esterometro system is utilized. This will change starting January 1st 2022 as Esterometro will be abolished and therefore all cross-border invoices will be sent via SDI.
Source: globalvatcompliance.com
