The electronic invoicing in Italy is mandatory since 2014 for business-togovernment transactions (B2G) and it has been gradually extended to all Public Administration sector. From 1st January 2019, the electronic invoicing becomes mandatory also for business-to-business (B2B) and business- to-consumer (B2C) transactions.
The seller/provider send the electronic invoice to the buyer/orderer through the Exchange System (ES), the so-called Sdi (Sistema di Interscambio). ES is the national infrastructure set up by the Ministry of Economy and Finance and managed by the Revenue Agency for e-invoicing process. It stores the fiscal data and it delivers the invoice to the buyer/orderer, identified by a unique code (for more information refer to Technical specifications, also available in the English version).
Source OECD
