Electronic invoicing in Italy: what this means for a PDF
Italy has required electronic invoicing since 1 January 2019. Since 1 January 2024 this has also included businesses under the regime forfettario. If you are established in Italy, your invoices to Italian businesses and consumers must be sent as structured FatturaPA XML through the Sistema di Interscambio (SdI) run by the Agenzia delle Entrate. A PDF on its own is not a valid invoice for these sales.
A PDF from this template is still useful:
- As a courtesy copy (copia di cortesia) for clients, especially consumers, alongside the SdI invoice
- As a proforma invoice or quote before the real invoice
- As the invoice you send a foreign client. Italian businesses still report the transaction to the SdI (destination code XXXXXXX), but the client abroad gets a normal document.
- For businesses not established in Italy that bill Italian clients, which are not required to use the SdI
Some healthcare invoices to patients are temporarily kept out of the SdI. Check the current rules if this applies to you.
What an Italian fattura must include
- Date and a progressive number (see how to number invoices)
- Your name, address and Partita IVA
- The customer's name and address, and their Partita IVA, or their codice fiscale if they are a consumer
- The type, quantity and quality of the goods or services
- The taxable amount, the IVA rate and the IVA amount
- For an SdI invoice, the client's codice destinatario (7 characters) or PEC address
An immediate invoice must be issued within 12 days of the transaction. A deferred monthly invoice is due by the 15th of the following month.
Italian VAT (IVA) rates
| Rate | IVA | Typical examples |
|---|---|---|
| Standard | 22% | Most goods and services, including consulting, design and software |
| Reduced | 10% | Restaurants and hotels, some food, certain building work |
| Reduced | 5% | Some social and healthcare services, certain feminine hygiene products |
| Super-reduced | 4% | Basic food, books and newspapers, first-home purchases |
Partita IVA and codice fiscale
The Partita IVA has 11 digits. For EU trade it is written IT + 11 digits, such as IT12345678901. The codice fiscale identifies individuals with 16 letters and digits. Companies use their 11-digit number for both.
Regime forfettario and the €2 bollo
- Regime forfettario: sole traders with revenue up to €85,000 pay a flat tax and charge no IVA. If revenue goes above €100,000 during the year, the regime ends immediately. Invoices carry a note such as "Operazione effettuata ai sensi dell'art. 1, commi da 54 a 89, della Legge n. 190/2014" and no IVA line.
- Imposta di bollo: invoices without IVA (forfettario, exempt or out-of-scope sales) over €77.47 carry a €2 stamp duty. On e-invoices it is flagged in the XML and paid quarterly. It is often recharged to the client.
Worked example
A consultant bills an Italian client for 3 strategy days at €600 (€1,800), packaging design at €1,200 and 15 product photos at €20 (€300):
- Imponibile (taxable amount): €3,300.00
- IVA at 22%: €726.00
- Total: €4,026.00
A forfettario invoice of €1,500 would show no IVA, plus €2 bollo if recharged, for a total of €1,502. Check figures with the VAT calculator.
Common mistakes
- Emailing a PDF to an Italian client instead of sending the e-invoice through the SdI
- Missing the 12-day deadline
- Forgetting the €2 bollo on invoices without IVA over €77.47
- Correcting an invoice by editing it instead of issuing a nota di credito (credit note)
How to use this Italian invoice template
- Open the invoice generator or choose from the invoice templates.
- Add your logo and enter your Partita IVA in the Tax ID field, plus the client's Partita IVA or codice fiscale.
- Add line items at 22%, or set 0% with the forfettario wording.
- Under Customize, set the document language to Italian so it prints as "Fattura".
- Download the PDF as your courtesy copy or proforma, and send the official e-invoice through the SdI.
Most Italian businesses send SdI invoices through their accountant, their bank or the free tools of the Agenzia delle Entrate. New to invoicing? Read how to write an invoice.
This page is general information, not tax advice. Check the Agenzia delle Entrate or ask a commercialista.
Frequently asked questions
Can I send a PDF invoice in Italy?
If you are established in Italy and bill Italian businesses or consumers, the legal invoice must be an XML e-invoice sent through the SdI. A PDF works only as a courtesy copy, a proforma or an invoice for foreign clients.
Do forfettari have to use e-invoicing?
Yes. Since 1 January 2024 all forfettari must issue e-invoices through the SdI, whatever their revenue.
When is the €2 bollo due?
On invoices without IVA, such as forfettario or exempt sales, where the amount is over €77.47.
What does an Italian VAT number look like?
The Partita IVA has 11 digits, written IT plus 11 digits for EU trade, for example IT12345678901.
How long do I have to issue an invoice?
An immediate invoice must be issued within 12 days of the transaction. A deferred monthly invoice is due by the 15th of the following month.
