Italy's e-invoicing regulation timeline

Key dates and milestones for Italy’s e-invoicing and e-reporting requirements

Invoicing compliance in Italy

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Timeline

Current and upcoming regulation for Italy.

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Now

B2BB2GB2C

E-invoicing and e-reporting systems enforced to date

• Business-to-Government (B2G): All suppliers to public authorities must send electronic invoices. This has been in place since 2014-2015 and is enforced through the Sistema di Interscambio (SDI) platform.
• Business-to-Business (B2B): Since 1 January 2019, all VAT-registered businesses must issue eInvoices via SDI.
• Business-to-Consumer (B2C): Also mandatory from 2019 for transactions with consumers.

System	Description	Invopop Coverage
SDI	Italy’s mandatory electronic invoicing system	SDI (B2B, B2G) Smart Receipts (B2C)

SDI Italy

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Smart Receipts Italy

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1 Jan 2028

B2BEU

EU derogation ends
Italy’s derogation from the EU VAT Directive expires; the SDI regime is expected to be adapted to align with the EU’s ViDA requirements.