Briefing Document & Podcast: Italy’s E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Key Details

SUMMARY

Italy has implemented a comprehensive digital tax compliance system encompassing mandatory e-invoicing, e-reporting, and e-transport initiatives. These measures aim to combat VAT evasion, increase tax revenue, and simplify compliance for taxpayers. A key component of this system is the Sistema di Interscambio (SdI), a government-operated platform for clearing electronic invoices. The system leverages real-time or near-real-time reporting of transactions, enabling the Italian Revenue Agency to offer pre-filled VAT returns. The overall trajectory is toward greater transparency and automation in tax compliance, with Italy often cited as a model for other EU countries.

Key Themes and Ideas:

E-Invoicing (Fatturazione Elettronica):

• Mandatory Implementation: Since January 1, 2019, e-invoicing has been mandatory for all domestic B2B and B2C transactions between Italian VAT-registered businesses and consumers. “Mandatory e-invoicing for all domestic B2B and B2C transactions between Italian VAT-registered businesses and consumers. This was introduced by Italy’s 2018 Budget Law (Law 205/2017, published as Law 205/2018) to combat VAT evasion.” As of January 1, 2024, all VAT-registered businesses, regardless of size, are required to comply.
• Scope: Applies to all domestic transactions for goods and services among VAT-subject persons. Cross-border transactions are not mandated by law, but are covered by e-reporting obligations.
• Format: Invoices must be issued in the standardized FatturaPA XML format. “FatturaPA acts as Italy’s national Core Invoice Usage Specification (CIUS) for EN 16931, meaning it’s an extension of the European standard to meet Italian legal requirements.”
• Transmission: All e-invoices are transmitted through the Sistema di Interscambio (SdI). “SdI functions as a clearance system: the supplier sends the XML to SdI, which performs automated checks (format, VAT IDs, etc.), then forwards the invoice to the recipient (buyer or public entity) and simultaneously to the tax authorities.”
• Deadlines: Invoices must be generated and sent through SdI shortly after the taxable transaction, generally within 12 days. Deferred invoices have specific deadlines tied to transport documents.
• Penalties: Failure to comply can result in administrative fines. “The primary penalty for omitting or late-transmitting an invoice via SdI is €2 per invoice, capped at €400 per month.”

E-Reporting (Digital Transaction Reporting):

• Purpose: Captures transactional data outside the e-invoice flows, specifically cross-border invoices and retail sales receipts. “Italy has implemented additional data reporting mandates to capture transactions that might not go through SdI, notably cross-border invoices and retail sales receipts.”
• Cross-Border Invoices: Since July 1, 2022, all invoices involving non-Italian counterparties must be reported electronically to Agenzia delle Entrate via SdI. “All invoices involving non-Italian counterparties (e.g. an Italian company selling to a customer abroad, or buying from a foreign supplier) must be reported electronically to Agenzia delle Entrate via SdI.” This replaced the “Esterometro.”
• Retail Sales (Corrispettivi Telematici): All businesses that use cash registers for B2C sales must electronically transmit daily receipts to the tax authority. “Starting 1 July 2019, large retailers were required to electronically transmit daily receipts to the tax authority, and from 1 January 2020 this obligation extended to all businesses that use cash registers for B2C sales.”
• Penalties: Omissions or late submissions of cross-border invoice data are subject to fines. Not electronically reporting retail sales can result in fines of “100% of the VAT due on the unreported sale (minimum €500 per omission).”

E-Transport (Electronic Transport Documents):

• International (e-CMR): Italy adopted the use of the electronic CMR (e-CMR) in March 2024, effective September 26, 2024. This permits the use of digital consignment notes for international shipments by road.
• Domestic (DDT): There is currently no legal mandate to use an electronic format for the DDT (Documento di Trasporto). “There is currently no legal mandate in Italy to use an electronic format for the DDT, and no single official platform equivalent to SdI for transport documents.”
• EU eFTI Regulation: The EU’s Electronic Freight Transport Information (eFTI) Regulation (EU 2020/1056) will require Member States’ authorities to accept freight transport information electronically if presented on certified platforms by July 2027.
• Italy, like other EU countries, is now working to implement eFTI. The European Commission’s timeline is: by January 2025 countries start building IT systems, by September 2025 the detailed technical specifications will be adopted, and by July 2027 authorities must accept e-transport documents from operators via certified eFTI platforms.

Pre-Filled VAT Returns:

• Implementation: The Italian Revenue Agency began offering pre-filled VAT returns in 2021, using data from e-invoices, cross-border reports, and daily receipt reports. “Starting in 2021, the Italian Revenue Agency (Agenzia delle Entrate) began using the rich data from SdI (sales and purchase e-invoices), cross-border reports, and daily receipt reports to pre-populate VAT records for taxpayers.”
• Scope: Primarily for small to medium businesses eligible for quarterly VAT payments.
• Data Sources: Electronic invoices, cross-border reports, and transmitted receipts.
• Optional Use: Using the pre-filled VAT return is optional, but encouraged. Taxpayers can choose to accept the precompiled data, modify it, or ignore it and file traditionally.
• Taxpayers are responsible for reviewing and correcting pre-filled returns.

Significance and Impact:

• Combating VAT Evasion: Italy’s comprehensive digital tax compliance system is designed to combat VAT evasion by providing the tax authority with real-time data on transactions.
• Simplifying Compliance: The pre-filled VAT returns aim to simplify tax compliance for businesses.
• Model for Other Countries: Italy’s system is often cited as a model for other EU countries.

Challenges and Considerations:

• SME Impact: The e-invoicing mandate has had a significant impact on SMEs, requiring them to adapt to new systems and processes.
• Data Integrity: Ensuring the integrity and accuracy of VAT data is crucial for the success of the system.
• Ongoing Updates: Businesses must stay updated on the latest technical specifications and regulations.

Legal Basis and Resources:

• Key laws include Legge 205/2017, Legge 178/2020, and Law 37/2024.
• Official guidance is available on the Agenzia delle Entrate website.

Conclusion:

Italy’s digital tax compliance system represents a significant step towards modernizing VAT administration. By leveraging e-invoicing, e-reporting, and e-transport initiatives, Italy aims to improve tax compliance, reduce VAT evasion, and simplify the tax filing process for businesses. Businesses operating in Italy must adhere to the formats and deadlines to avoid penalties and can take advantage of initiatives like pre-filled returns to streamline compliance.

INDEPTH ANALYSIS

E‑Invoicing (Fatturazione Elettronica in Italy)

• Implementation Timeline:
  • B2G (Business-to-Government) – June 2014: Central government authorities required to accept e-invoices; extended to all public entities by 31 March 2015. [ec.europa.eu]
  • B2B/B2C (Business-to-Business and Business-to-Consumer) – 1 January 2019: Mandatory e-invoicing for all domestic B2B and B2C transactions between Italian VAT-registered businesses and consumers. This was introduced by Italy’s 2018 Budget Law (Law 205/2017, published as Law 205/2018) to combat VAT evasion. [ec.europa.eu]
  • 2019–2024 Phase-in: Initially, micro-enterprises under a turnover threshold were exempt. Businesses under €65k annual revenue were excluded until 2022; the exemption threshold was lowered to €25k on 1 July 2022. As of 1 January 2024, all VAT-registered businesses (regardless of size) must e-invoice – the final step that brought even small taxpayers into scope. [ec.europa.eu] [ec.europa.eu], [pincvision.com]
  • The EU Council has repeatedly authorized Italy’s derogation from the VAT Directive to allow this mandate. Most recently, Council Decision (EU) 2024/3150 extended Italy’s clearance e-invoicing system through 31 December 2027. [ec.europa.eu]
• Transactions in Scope: All domestic transactions for goods and services among VAT-subject persons are in scope. This includes B2G invoices (public procurement), B2B invoices between companies, and B2C invoices issued to consumers. Essentially, any invoice where the issuer is established in Italy and the transaction is domestic must be electronic. (Non-electronic invoices are generally not valid for tax purposes in these cases.) [ec.europa.eu]
  • Cross-Border: Electronic invoicing for purely cross-border transactions is not mandated by law (due to EU rules), but such transactions are covered by e-reporting obligations (see E-Reporting below). Non-resident entities without an Italian VAT establishment are not required to issue Italian e-invoices. However, if a foreign business has a fixed establishment in Italy, it falls under the mandate. Special cases (e.g. invoices involving San Marino or non-EU buyers) have tailored procedures, but generally these invoices are handled via reporting rather than mandatory clearance. [ec.europa.eu]
• Taxable Persons in Scope: All VAT-registered persons established in Italy are subject to e-invoicing. This includes corporations, SMEs, professionals, and even flat-rate/“regime forfettario” taxpayers (the latter were phased in by 2024 as noted). Initially, only taxpayers above certain revenue thresholds had to comply, but as of 2024 no exemptions remain based on turnover. Non-established (foreign) companies without Italian VAT registration are outside the Italian e-invoice mandate, though if they transact in Italy their Italian customers may have reporting duties. [ec.europa.eu]
• Data & Format Requirements: Electronic invoices must be issued in the standardized FatturaPA XML format. This is an XML schema defined by the Italian authorities, aligned with the EU standard EN 16931 semantic model. The e-invoice must contain all fiscally required data (seller and customer details, VAT numbers, document date and number, line item details, taxable amounts, VAT rates, etc.) as per Article 21 of DPR 633/1972, just like a paper invoice. The FatturaPA format also includes additional structured fields for things like document type and payment data. Notably, FatturaPA acts as Italy’s national Core Invoice Usage Specification (CIUS) for EN 16931, meaning it’s an extension of the European standard to meet Italian legal requirements. [ec.europa.eu], [ec.europa.eu] [ec.europa.eu]
  • In practice, each invoice is prepared as an XML file and must pass schema validation. Italy’s tax authority (Agenzia delle Entrate) periodically updates the technical specifications – e.g. Version 1.9 effective April 2025 introduced new document codes (like TD29 for certain error corrections). Public administrations also accept invoices in the EU standard format, but these are converted to FatturaPA upon submission to the system. [blog.seeburger.com] [ec.europa.eu]
• Transmission System: All e-invoices are transmitted through the government platform called Sistema di Interscambio (SdI), operated by the Italian Revenue Agency (with Sogei). SdI functions as a clearance system: the supplier sends the XML to SdI, which performs automated checks (format, VAT IDs, etc.), then forwards the invoice to the recipient (buyer or public entity) and simultaneously to the tax authorities. An invoice is considered issued only once it successfully clears SdI. SdI provides delivery receipts or error notifications. Notably, SdI does not serve as long-term storage; businesses must archive invoices themselves (often via certified e-archiving systems) for the statutory 10-year retention period. [ec.europa.eu], [ec.europa.eu]
• Deadlines for Submission: Italy requires near-real-time invoicing: An electronic invoice should be generated and sent through SdI shortly after the taxable transaction. By law, for standard (immediate) invoices, the issue and transmission must occur within 12 days from the date of the transaction (sale or service). This window was extended from 10 to 12 days in July 2019 to give businesses a bit more flexibility. In practice, many companies issue the e-invoice on the same day or within a few days of delivery of goods or services. [sovos.com]
  • Deferred Invoices (for multiple shipments in a month): Italian VAT law allows summary invoicing by the 15th of the month following delivery if accompanied by a transport document. In such cases, the e-invoice must still be transmitted via SdI by that 15th-of-next-month deadline, and the invoice’s date field should reflect the date of the last delivery in the period. [sovos.com]
  • Public Sector: Invoices to government bodies must be transmitted through SdI at the time of invoicing (the public administration will reject paper invoices). The system uses unique office codes to route invoices to the correct entity. [ec.europa.eu]
• Penalties for Non-Compliance: Failure to comply with e-invoicing obligations can trigger administrative fines under Italy’s VAT law. The primary penalty for omitting or late-transmitting an invoice via SdI is €2 per invoice, capped at €400 per month. If the transmission is made within 15 days after the deadline, the fine is halved (max €200). These reduced fines specifically address late digital transmission (as established in Italy’s 2018 Budget Law and later amendments) and aim to encourage compliance with the reporting aspect. [comarch.com], [accountingbolla.com] [accountingbolla.com]
  • If an invoice is not issued at all or issued outside SdI when it should have been, it may be considered an unissued invoice. In such cases, stricter general VAT penalties apply (typically ranging from 90% to 180% of the VAT amount on the missing invoice, per Article 6 of Legislative Decree 471/1997). Additionally, the purchaser’s right to deduct VAT could be jeopardized if the invoice never enters the system.
  • During the initial rollout in 2019, Italy granted grace periods (with no or reduced fines) to help businesses adapt. Those grace periods have expired – now full enforcement is in effect. Businesses that persistently evade e-invoicing requirements not only face fines but also risk tax audits or other sanctions. [sovos.com]
• Invoice Format Details: The mandated format FatturaPA is an XML file that adheres to a specific schema published by Agenzia delle Entrate. It includes fields for: header (sender/receiver VAT IDs, transmission details, unique invoice code), body (line items, description, quantity, price, VAT rate, VAT amount per line), totals, and any other required references (order numbers, payment terms, etc.). It also has a digital signature and timestamp when issued through certain channels. Italy’s format is recognized as compliant with the EU EN16931 standard for core invoice data, with national extensions. (FatturaPA is effectively Italy’s CIUS under EN16931.) The same format is used for B2G and B2B/B2C, ensuring a single workflow. [ec.europa.eu]
  • Transport Documents & Other Data: While invoices themselves are standardized, Italy also encourages electronic handling of related documents (like delivery notes, orders, etc.) via standards such as Peppol (for example, Despatch Advice messages as noted by experts). These are not mandated by law but complement the invoicing process for end-to-end digital procurement. [studiosantacroce.eu], [studiosantacroce.eu]
• Legal Basis & Official Resources: Key laws and regulations underpinning e-invoicing include: Legge 205/2017 (mandating B2B/B2C e-invoicing from 2019), Decreto 3 Aprile 2013 and D.Lgs. 148/2018 (for B2G e-invoicing aligning with EU Directive 2014/55/EU), and various Provvedimenti of the Revenue Agency detailing technical rules (e.g. Provv. 30 April 2018 and 28 December 2018). The Italian Revenue Agency’s official e-invoicing portal provides guidelines and the latest technical specifications (Specifica Tecnica FatturaPA, updated periodically). [ec.europa.eu] [blog.seeburger.com]

E‑Reporting (Digital Transaction Reporting in Italy)

• Cross-Border Invoice Reporting (Ex “Esterometro”): Since domestic invoices are cleared through SdI, the tax authority automatically receives their data in real time. However, invoices to or from foreign parties were initially outside SdI. To close this gap, Italy introduced the so-called “Esterometro” in 2019 – a periodic electronic report of all cross-border sales and purchases. Effective 1 January 2022, Italy planned to abolish the Esterometro and instead require real-time reporting of each cross-border invoice via SdI using the FatturaPA format. This change was enacted by Budget Law 178/2020 (Art. 1, para. 1103) and later postponed a few months for technical readiness. The mandatory switch took effect on 1 July 2022, after which the quarterly Esterometro was fully eliminated. [blog.seeburger.com]
  • Current Rule: All invoices involving non-Italian counterparties (e.g. an Italian company selling to a customer abroad, or buying from a foreign supplier) must be reported electronically to Agenzia delle Entrate via SdI. Italian suppliers can comply by actually issuing the invoice in FatturaPA format to SdI (even if the foreign buyer cannot receive it via SdI, the data still goes to the tax authority). Alternatively, if the invoice itself is exchanged in another way (paper, PDF, etc.), the Italian taxpayer must send a corresponding FatturaPA “communication” to SdI purely for reporting. In essence, the invoice data is transmitted to SdI in the same format as a normal e-invoice, but marked with special document codes indicating it’s a foreign transaction. (For example, document type TD17/TD18 for foreign purchase invoices, TD16 for reverse charge self-invoices, etc..) [blog.seeburger.com]
  • Data to be Provided: The reported data set for cross-border invoices is nearly identical to an e-invoice – including counterpart identity, dates, invoice number, taxable amounts, VAT (if any) or nature of transaction (e.g. export, intra-EU supply), etc. Essentially the FatturaPA XML file is used as the format for these communications. The Italian tax authority provided a detailed guide (“Guida alla compilazione delle fatture elettroniche e dell’esterometro”) explaining how to compile the XML for various cross-border scenarios. [blog.seeburger.com], [blog.seeburger.com] [blog.seeburger.com]
  • Submission Deadline: The law requires that each cross-border invoice (or its data) be transmitted by the 15th day of the month following the month of the transaction. For instance, if an Italian company issued an invoice to a German customer in March, it must send the electronic data to SdI by 15 April of that year. Similarly, an Italian buyer receiving an invoice from abroad in March must report it by 15 April. This monthly deadline aligns with Italy’s VAT reporting cycle, ensuring the tax authority receives the info in time for the relevant period’s VAT computations. (Notably, domestic invoices have no such monthly lag – they are reported immediately upon issuance via SdI.) [blog.seeburger.com]
  • Penalties: The same administrative fine of €2 per invoice (capped at €400 per month) applies for omissions or late submissions of cross-border invoice data. This penalty mirrors that for domestic e-invoices and was explicitly set in law to enforce the new regime as of 2022. If the omission is rectified within 15 days, the fine is halved. These relatively modest penalties indicate that the requirement is seen as a formal reporting duty. However, if a taxpayer completely fails to report cross-border sales, the tax authority could treat it as failing to account for VAT on that sale (which could entail higher sanctions). In practice, automated fines are imposed for late Esterometro filings, but good compliance is expected now that the process is integrated via SdI. [comarch.com] [accountingbolla.com]
• Domestic Transaction Reporting (Corrispettivi Telematici): In addition to invoices, Italy digitized the reporting of retail cash sales. Starting 1 July 2019, large retailers were required to electronically transmit daily receipts to the tax authority, and from 1 January 2020 this obligation extended to all businesses that use cash registers for B2C sales (e.g. shops, restaurants). This system is known as “Corrispettivi Telematici” (telematic receipts). Businesses must use a certified “registratore telematico” (smart cash register or software) that records each sale and sends a daily total report (in XML) to Agenzia delle Entrate’s server at the end of the day. The customer still receives a paper or e-receipt, but the fiscal data goes directly to the tax authority.
  • Scope: All B2C transactions where an invoice is not issued (i.e. retail receipt cases) are covered. This effectively replaces the old paper receipt (“scontrino”) with an “electronic receipt” saved in an online portal. Certain small businesses (with very low turnover or in remote areas) had short postponements or could use alternate upload methods, but by now virtually all cash registers in Italy are connected.
  • Data and Format: The cash register generates a “Documento Commerciale” in XML format, containing details of the daily sales (aggregate or itemized, including VAT breakdown by rate). At day’s close, it automatically transmits a report with a digital signature to the Revenue Agency. If connectivity fails, there’s a grace period to send the data once restored. This system also fuels Italy’s “lottery of receipts” program (Lotteria degli Scontrini) aimed at incentivizing consumers to demand fiscal receipts.
  • Submission Timing: Typically, the transmission happens daily (by the next day) for each day’s takings. The law actually requires near-immediate “memorizzazione e invio” (recording and sending) of each transaction; in practice devices batch-send the info once a day or in real time.
  • Penalties: Not electronically reporting retail sales is equivalent to failing to issue a fiscal receipt. The penalty can be 100% of the VAT due on the unreported sale (minimum €500 per omission), and repeated violations can lead to business license suspension. However, if the issue is a slight delay or minor error in transmission (and the sale was properly recorded), penalties can be mitigated. Italy introduced a “ravvedimento operoso” (self-remedy) procedure allowing businesses to correct tardy transmissions by paying a reduced sanction (often €100 per infraction if corrected promptly). In 2024–25, a one-time amnesty (“sanatoria”) was offered for past omissions, given the novelty of the system.
• Other Sector-Specific Reporting: Italy also has various other e-reporting obligations for specific data: e.g. the “Tessera Sanitaria” system for medical service invoices (healthcare providers must send invoice data to a health ministry system for pre-filled tax returns); Intrastat declarations for intra-EU trade still continue (though e-invoicing covers a lot of that data); and certain prize contests, rental platforms, etc., have their own reporting. These are beyond the core e-invoice/e-transport scope but illustrate that Italy’s approach is a Continuous Transaction Control (CTC) model – capturing data in real time or near-real time for all types of transactions. [ec.europa.eu]
• Format for E-Reporting: As noted, cross-border invoice reporting uses the FatturaPA XML format (with specific document codes indicating it’s a reporting-only invoice). The now-defunct Esterometro was essentially an aggregate XML or CSV file, but under the new system each transaction is a separate FatturaPA submission. For retail (corrispettivi), the format is a different XML schema (so-called “XML Corrispettivi”) defined by Agenzia delle Entrate, which the certified cash registers produce automatically. All these formats are official and published on the Agenzia delle Entrate website. [blog.seeburger.com]
• Legal Basis & Resources: The obligation for cross-border e-reporting was set out in Legge 178/2020 (Italy’s 2021 Budget Law) and later modified by Decree-Law 146/2021 (converted by Law 215/2021) which postponed its start to 2022. The requirement is in effect under Article 1, comma 3-bis of Legislative Decree 127/2015 (as updated). Guidelines can be found in Provvedimento AdE 89757/2018 (which established Esterometro) and Provvedimento AdE 293384/2021 (implementing the new regime). For retail receipts, the Law Decree 119/2018 introduced the obligation, and Provv. AdE 106701/2019 provides technical rules. The Revenue Agency’s portal has a dedicated section “I Corrispettivi Elettronici” with instructions and the “Memorizzazione e Trasmissione Corrispettivi” guide. [blog.seeburger.com]

E‑Transport (Electronic Transport Documents in Italy)

• International E-Transport (e-CMR Adoption): Italy has officially adopted the use of the electronic CMR (e-CMR), which is the digital equivalent of the international road consignment note. The CMR Convention of 1956 (ratified by Italy) governs road transport contracts between different countries, and a 2008 Additional Protocol allows electronic records (e-CMR). Italy acceded to this protocol in March 2024 via Law No. 37 of 8 March 2024, which authorized use of e-CMR nationally. As a result, since 26 September 2024, e-CMR is legally in force in Italy. This means Italian transport companies and shippers can use digital consignment notes for international shipments by road, instead of paper forms. [firstonline.info] [firstonline.info], [firstonline.info]
  • Scope: The e-CMR applies to international road freight when the point of loading or delivery is in Italy and the other is in another CMR contracting country. It is particularly relevant for cross-border trucking within Europe. The adoption doesn’t directly mandate that all such transports must now use e-CMR, but it permits it with full legal validity. It’s a significant step towards paperless logistics.
  • Data & Format: The electronic CMR contains the same data fields as the paper CMR: names and addresses of sender, carrier, and consignee; description and quantity of goods; place and date of taking over and delivery; applicable charges; etc.. The critical difference is that instead of physical signatures, an advanced electronic signature by the parties is used, which Italian law recognizes as equivalent to a handwritten signature. The e-CMR data is typically exchanged via secure platforms or apps that meet the protocol’s requirements, ensuring authenticity and integrity of the record. Italy’s law accepts any electronic authentication method permissible in the country of issuance of the e-CMR. [firstonline.info]
  • Benefits and Status: The move to e-CMR is expected to yield greater efficiency, transparency, and cost savings in logistics. However, adoption is still ramping up. Initially, not all Italian haulage firms or foreign partners have the IT systems ready for e-CMR, and some authorities might still request paper during roadside checks until processes are fully standardized. Over time, with more countries joining (Italy was the 58th state to implement e-CMR), the digital CMR will likely become the norm. [firstonline.info], [firstonline.info] [firstonline.info]
  • Penalties/Enforcement: There is no separate new penalty specifically for not using e-CMR – paper CMRs are still accepted. What matters is that a transport of goods must be documented by a valid consignment note (one form or the other). Failing to produce a CMR (paper or electronic) when required could result in fines under transport regulations or issues proving a zero-rated intra-community supply for VAT. Now that e-CMR is allowed, Italian operators can choose it without fear of non-compliance. As e-CMR use grows, Italy may eventually require it for certain transports (for now it’s optional).
• Domestic Electronic Transport Document (DDT Digitale): Within Italy, goods in transit are often accompanied by a DDT (Documento di Trasporto) or delivery note, especially in cases of deferred invoicing or stock transfers. There is currently no legal mandate in Italy to use an electronic format for the DDT, and no single official platform equivalent to SdI for transport documents. Paper DDTs (or PDF/email versions) remain common. However, businesses can issue DDTs in electronic form if they meet the legal requirements (the document must contain specific information per DPR 472/1996, and must be issued at latest by midnight of the day of dispatch). Italian law permits the DDT to be sent electronically (e.g. via email) as long as it’s agreed and available to the recipient by delivery time. [studiosantacroce.eu]
  • Trends: There is growing interest in fully digitizing the delivery process “from the origin”. Italian industry groups have been exploring use of standard electronic messages like Despatch Advice (DESADV) and Receipt Advice (RECADV) in XML/EDI format, often via the Peppol network, to serve as electronic DDTs. A Despatch Advice can fulfill all the information needed for a DDT and even facilitate automatic matching with corresponding e-invoices and orders. The Receipt Advice from the buyer can replace the signed DDT as proof of delivery. These solutions exist technically, but they are not yet imposed by law. The Italian government has not designated a single format or platform for domestic transport documents as of 2025. Thus, companies are free to adopt e-DDT solutions by mutual agreement, and many are doing so to streamline operations. [studiosantacroce.eu], [studiosantacroce.eu] [studiosantacroce.eu]
  • Regional/Local Nuances: There aren’t really regional differences in these national rules, but it’s worth noting that San Marino, by a special arrangement, also uses Italy’s SdI for invoices and has its own procedures for accompanying documents. Additionally, sectors like excise goods or waste transport have their own digital tracking systems (for example, an e-DAS for fuel, or SISTRI (now RENTRi) for waste manifests), but those are specialized systems separate from the general DDT/e-CMR framework.
• EU eFTI Regulation: On a broader scale, the EU’s Electronic Freight Transport Information (eFTI) Regulation (EU 2020/1056) is influencing Italy’s approach. This regulation, effective from 21 August 2024, requires Member States’ authorities to accept freight transport information electronically if presented on certified platforms. Italy, like other EU countries, is now working to implement eFTI. The European Commission’s timeline is: by January 2025 countries start building IT systems, by September 2025 the detailed technical specifications will be adopted, and by July 2027 authorities must accept e-transport documents from operators via certified eFTI platforms. This means that by 2027 at the latest, Italy’s police, customs, and other authorities will be equipped to handle digital transport documents (for all transport modes). We can expect Italy to designate or certify platforms for industry use. This EU-wide shift will effectively make paperless goods transport standard across Europe, further reinforcing mandates like e-CMR and e-DDT at national levels. [trasporti-italia.com] [trasporti-italia.com], [trasporti-italia.com]
• Legal Basis & Resources: For international e-transport, the key reference is Law 37/2024 (published in Gazzetta Ufficiale) that ratified the e-CMR protocol, and the e-CMR Additional Protocol text itself. The Ministry of Infrastructure and Transport may issue guidelines on e-CMR use in Italy. For domestic transports, DPR 472/1996 defines DDT rules, and there have been discussions in Parliament about modernizing these rules (no significant changes passed yet as of 2025). The EU eFTI Regulation and its delegated acts (Commission Delegated Reg. 2024/2024 and 2024/2025, and Implementing Reg. 2024/1942) detail the data sets and procedures for electronic transport info — these are accessible via EUR-Lex and will shape Italy’s future regulations. [firstonline.info] [trasporti-italia.com]

Pre-Filled VAT Returns in Italy

• Introduction and Scope: Starting in 2021, the Italian Revenue Agency (Agenzia delle Entrate) began using the rich data from SdI (sales and purchase e-invoices), cross-border reports, and daily receipt reports to pre-populate VAT records for taxpayers. From 1 July 2021, the Agency began offering draft VAT ledgers and periodic VAT settlement forms (for quarterly filings) for a subset of taxpayers, and from transactions of 1 January 2022, it also began preparing draft annual VAT returns. By early 2023, this program was fully enacted for resident businesses filing quarterly VAT returns. In practice, primarily small to medium businesses eligible for quarterly VAT payments have been the first beneficiaries. [fiscooggi.it] [vatcalc.com]
• How it Works: For in-scope taxpayers, Agenzia delle Entrate provides access (via its online portal) to: a pre-filled purchase ledger (with all input VAT from suppliers’ e-invoices received), a pre-filled sales ledger (with output VAT from the taxpayer’s own e-invoices issued), and a draft periodic VAT return (LIPE) showing the VAT payable or credit for the quarter. After year-end, a draft annual VAT return is also provided. These drafts can be reviewed and edited by the taxpayer before final submission. They are considered an aid; the taxpayer remains responsible for correctness. [fiscooggi.it]
• Eligible Taxpayers: Initially, only resident and established businesses (including self-employed professionals) could use pre-filled VAT returns. Non-resident VAT registrants are excluded, since Italy typically lacks all their data (and they often cannot access the domestic portal easily). Also, the program first targeted businesses on monthly versus quarterly VAT accounting differently: the focus has been on quarterly filers (who tend to be smaller taxpayers or those on cash accounting). As of 2023, millions of Italian VAT subjects have these pre-filled datasets available. Larger companies (monthly filers) might be integrated later as the system scales, but even they benefit indirectly through fewer audits when data matches up. [fiscooggi.it]
• Data Sources: The pre-filled forms draw from electronic invoices, cross-border reports, and transmitted receipts in the tax authority’s databases. Essentially, the government already has the taxpayer’s sales and purchase info in real time due to the mandates described above. They compile that info into the traditional VAT return format. For example, the sum of all output VAT from SdI invoices for the quarter will appear in the draft return; likewise all input VAT from supplier invoices is tallied. The system also uses other info it has, like past return data (e.g. any carryforward credits), and includes those in the draft. Taxpayers must add any missing data (for instance, certain import VAT or reverse-charge transactions not captured through invoices might need manual input). [fiscooggi.it]
• Optional vs. Mandatory: Using the pre-filled VAT return is optional but encouraged. Taxpayers can choose to accept the precompiled data, modify it, or ignore it and file traditionally. In any case, they must submit a final VAT return (or confirm the draft) by the legal deadlines. The aim is to simplify compliance – for some small businesses with straightforward transactions, basically just confirming the tax authority’s figures could suffice. Over time, as the data quality improves, this could reduce compliance costs significantly.
• Current Status: Italy’s initiative has been live on an “experimental” basis and was fully launched by early 2023. This puts Italy at the forefront of EU “VAT in the Digital Age (ViDA)” efforts to leverage digital reporting for pre-filled returns. Other countries (like Spain, Greece, Hungary) are moving in similar directions, but Italy’s comprehensive e-invoicing gave it a head start. Italy’s approach indicates that timely, granular data (from e-invoices etc.) can indeed be repurposed to ease compliance for taxpayers. [vatcalc.com]
• Pre-filled vs Traditional Returns: It’s important to note that even with pre-filled forms, the taxpayer is responsible for reviewing and correcting them. If any transactions are missing or incorrect, the onus is on the business to adjust the draft. In the first phases, many businesses noticed discrepancies (e.g. if an e-invoice was rejected and not re-sent, it might be missing from sales data). Over time these issues are expected to diminish. Using the pre-filled data is not compulsory, but if a taxpayer disregards it, they still must file their own return – and the tax authority will likely compare it to their internal data, which can trigger inquiries if there are unexplained differences.
• Official Resources: Agenzia delle Entrate has a dedicated area on its portal for “Fatture e Corrispettivi” where taxpayers can access their pre-filled registries and VAT returns. The legal framework for pre-filled VAT returns was set by Decree-law 127/2015 (as updated by various Budget Laws) and operationalized by an ADE Provvedimento in July 2021. Italy’s tax press (e.g. FiscoOggi, the official magazine) announced the timeline clearly: draft ledgers from July 2021 and first annual return drafts by 2022 for filing in 2023. This was described as an “ambitious program” to simplify VAT compliance and increase accuracy. The Stripe/Tax documentation and VAT service providers have also summarized the rollout, noting that initially it applied to quarterly filers on cash accounting regime (a limited group) and would expand. [fiscooggi.it] [vatcalc.com]

• E-Invoicing – All invoices issued electronically in XML via government platform (SdI) for B2G, B2B, B2C domestically (since 2019), with compliance obligations and standardized format. [ec.europa.eu]
• E-Reporting – Supplementary digital reporting for transactions not covered by e-invoicing, notably cross-border invoices (since 2022 via SdI) and retail sales (since 2019/2020 via telematic registers), ensuring the tax authority receives data on essentially all sales/purchases. [blog.seeburger.com]
• E-Transport – Movement toward electronic transport documents: adoption of international e-CMR (effective 2024) and anticipated implementation of EU eFTI standards by 2025–2027, complementing the invoicing system by digitizing delivery documentation. [firstonline.info] [trasporti-italia.com]
• Pre-filled VAT Returns – Using the above data, Italy provides draft VAT returns to taxpayers, a novel service made possible by the end-to-end digitization of invoices and reporting. [fiscooggi.it]