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
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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
Common Mistakes to Avoid
- Not registering with SDI before attempting transmission
- Invalid Partita IVA codes
- Wrong CodiceDestinatario for the recipient
- Missing or incorrect tax authority codes (RegimeFiscale)
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