FatturaPA E-Invoice Standard
Agenzia delle Entrate (Italian Revenue Agency) · Version 1.2.1 (2024)
FatturaPA is Italy's mandatory e-invoice format, the only format accepted by the SDI (Sistema di Interscambio) clearing system. It is an XML schema specifically designed for Italy's fiscal requirements.
Italy's FatturaPA is one of the most strictly enforced e-invoice formats globally. All B2B and B2G invoices must be transmitted through SDI, which acts as both a routing and validation hub. The format includes Italian-specific fields (Partita IVA, CodiceDestinatario, etc.) and requires real-time submission. Italy's model is a true clearing house — invoices are validated, logged for VAT purposes, and forwarded to the recipient simultaneously.
Grounded in official sources listed below. Not a substitute for legal or tax advice.
Quick Answers
- 01 Can I use EN 16931 instead of FatturaPA in Italy?
- No. Italy requires the specific FatturaPA XML schema. EN 16931-compatible formats like Peppol BIS are not accepted by SDI.
- 02 Is FatturaPA the same as FatturaElettronica?
- FatturaPA is the specific format used for invoices transmitted via SDI. FatturaElettronica is the broader concept of electronic invoicing in Italy.
FatturaPA XML format: what the file structure means for ERP export
FatturaPA is a structured XML invoice format mandated by Italy's Agenzia delle Entrate for all domestic B2B and B2G transactions. The format is validated by SDI (Sistema di Interscambio) before routing to the recipient. Key ERP export considerations: the XML must include Italian-specific fields (Partita IVA, CodiceDestinatario, tax regime codes), all fields are validated in real time, and rejected invoices cannot be corrected in place — a new file must be submitted. FatturaPA shares the EN 16931 semantic model in its data taxonomy, but its XML schema is Italy-specific and not directly interchangeable with Peppol BIS Billing 3.0, XRechnung, or ZUGFeRD.
Key Data Fields
The following data elements are central to the FatturaPA specification. Mandatory fields are required for compliance; optional fields add detail.
FatturaElettronica Header
FatturaElettronicaHeader.DatiTrasmissione.IdTrasmittente Transmitter ID Yes FatturaElettronicaHeader.CedentePrestatore Supplier Yes FatturaElettronicaHeader.CessionarioCommittente Customer Yes Validation Requirements
Invoices using this standard must pass the following validation checks before transmission. Rejections typically occur due to missing mandatory fields or incorrect data types.
- Must pass SDI validation before transmission
- All Partita IVA numbers must be valid Italian VAT codes
- CodiceDestinatario (recipient code) is mandatory for direct transmission
Key Advantages
- Strict mandate ensures full ecosystem participation
- Real-time VAT validation and reporting
- Comprehensive audit trail through SDI
Implementation Considerations
- Italy-specific format — no international interoperability
- Requires SDI registration and compliance
- Strict validation rules cause frequent rejections for foreign senders
Official Sources
All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.
- SDI — FatturaPA Specification Tax Authority
Official FatturaPA XML schema specification and technical documentation
- Agenzia delle Entrate — E-Invoicing Overview Tax Authority
Italian tax agency e-invoicing mandate framework and SDI guidance