Summary
- Italy’s official tax publication contrasts Italy’s centralised SdI model with France’s decentralised exchange through authorised private platforms.
- Italy has required private-sector e-invoicing since 1 January 2019 using a central government platform and prescribed XML format.
- France began its gradual e-invoicing and e-reporting rollout on 1 September 2026, separating business-to-business invoice exchange from transmission of fiscal data to the administration.
Extended article
The comparison highlights a core design choice. Italy routes invoices through the central Sistema di Interscambio for validation and delivery. France relies on authorised private platforms exchanging structured invoices while transmitting mandatory fiscal data to the administration.
The French launch reportedly exposed early interoperability and e-reporting rejection issues, while Italy’s longer-running central system has evolved into a broad information infrastructure. The models offer different trade-offs in central control, provider competition and interoperability.
Source
- FiscoOggi: France and Italy Compared, Two E-Invoicing Models
- French Tax Administration: E-Invoicing and E-Reporting Overview
- VATupdate: France, Germany and Italy Systems Compared
Latest Posts in "France"
- International VAT Representative for Non-Established Taxable Persons in France
- Flashback on ECJ Cases C-481/98 (Commission v France) – Different medicinal-product rates respected fiscal neutrality
- France’s National Rally Proposes New VAT Collection Mechanism
- France to End Simplified VAT Reporting in 2027
- France: IST Authorisations Move to CDS by 30 November 2026
