Italy's e-invoicing rules and the EU ViDA mandate explained
Italy has required e-invoicing since 2019 via its SdI system. The EU's ViDA reform will make e-invoicing mandatory across the EU from July 1, 2030.
Italy operates a mandatory e-invoicing regime through its SdI system, in place since January 2019. The EU’s ViDA initiative will extend this requirement across all member states from July 1, 2030, for intra-EU supplies of goods and services.
Italy has run a mandatory e-invoicing system for nearly a decade. The regime applies to most taxpayers established in Italy and has been in force since January 1, 2019. Business-to-government invoicing became mandatory even earlier, in 2015.
All Italian e-invoices must flow through the SdI system in XML format. The format must comply with EN 16931, the European standard for e-invoice structure. An invoice is valid only if SdI does not reject it. The system certifies the transmission date, which serves as proof of delivery.
Standard Italian invoicing deadlines still apply. Invoices must be issued within 12 days of supply, or by the 15th day of the next month if deferred invoicing is used.
Who must use SdI
Most Italian businesses must submit invoices through SdI. Non-residents identified for Italian VAT are exempt from this requirement. Italian businesses must also self-invoice for invoices received from suppliers who are not established in Italy.
Healthcare and most business-to-consumer retail transactions are excluded from the mandatory e-invoicing regime.
The EU ViDA reform
The EU’s ViDA initiative will make mandatory e-invoicing a requirement across the entire EU from July 1, 2030. The mandate covers intra-EU supplies of goods and services. Italy’s existing system will need to align with the broader EU framework when ViDA takes effect.