- Italy has had e-invoice obligations since 2014, using the SDI system for sending and receiving e-invoices
- In Italy, e-invoices must be formatted according to the “FatturaPA” standard based on XML
- Each invoice transmitted through the SDI must include a unique identifier for the recipient
- Invoices may also feature a PEC address for direct receipt in a dedicated “invoice inbox”
- Companies can exchange copies of invoices through mutually agreed methods in addition to the SDI
- Italian law mandates that all invoices be archived for a decade by both the sender and recipient
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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