E-invoicing

FatturaPA

The Italian national e-invoice format that must pass through the SdI exchange system. Italy has run mandatory B2B e-invoicing since 2019.

What FatturaPA means

FatturaPA is the XML format defined by the Italian Revenue Agency for electronic invoices. Every invoice between Italian businesses, and since 2024 also those issued by flat-rate taxpayers, must be produced in this format, signed where required and transmitted through the Sistema di Interscambio (SdI). SdI validates the file, forwards it to the recipient and keeps the data for tax control.

Italy was the first EU country with a universal B2B mandate and its clearance model became the reference for later systems such as KSeF in Poland. Invoices to foreign customers are also reported through SdI, which replaced the earlier esterometro. The format predates EN 16931, so a mapping is needed when exchanging with European formats. Kontevia is prepared to generate FatturaPA files and to import invoices received through SdI.

Related terms

E-invoice (electronic invoice)An invoice issued, sent and received in a structured electronic format that software can process automatically. A PDF is not an e-invoice under EU law.EN 16931The European standard that defines the data model of an electronic invoice. Every EU e-invoicing format is built on it or maps to it.KSeF (Krajowy System e-Faktur)Poland's national e-invoicing system. Structured invoices are issued through the platform and receive an official number that makes them legally delivered.Regime forfettario (Italy)The Italian flat-rate regime for individuals with revenue up to a fixed ceiling: a substitute tax on a percentage of turnover, no VAT and simplified bookkeeping.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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