Italy

Send and receive FatturaPA invoices through Invopop’s own accredited SDI channel.

Description

Issue invoices

Issuing guide ›

Invoice status

Lifecycle guide ›

Receive invoices

Receiving guide ›

Archive invoices

Archiving guide ›

Developer	Invopop
Category	Government
Scope	B2B, B2C, B2G
System	Sistema di Interscambio (Agenzia delle Entrate)
Country	Italy

The Sistema di Interscambio (SDI) is Italy’s central e-invoicing hub, run by the tax authority (Agenzia delle Entrate). Electronic invoicing is mandatory for essentially every VAT-registered business in Italy: SDI validates each invoice and delivers it to the buyer. The legal invoice is the cleared FatturaPA XML file.

Documents travel as FatturaPA XML. This app owns both directions of that exchange over Invopop’s own accredited SDICoop channel: Invopop is registered with the tax authority as a transmission and reception channel in its own right, so invoices go straight to SDI with no intermediary in between, and SDI delivers inbound invoices straight back.

Sending is non-blocking. The send step finishes as soon as SDI accepts the file; SDI’s verdict — delivered, rejected, undeliverable — arrives minutes or days later and is recorded against the invoice as a separate status entry, so a slow response from SDI never holds a workflow open.

Key features

• Direct accredited channel: Invopop transmits and receives under its own SDI accreditation. No third-party gateway sits between you and the tax authority.
• FatturaPA both ways: GOBL → FatturaPA for issuing, FatturaPA → GOBL for received invoices, with the original XML kept attached exactly as it was exchanged.
• Statuses as documents: Every SDI notification becomes a status entry on the invoice, carrying the original Italian code and a plain-language description.
• Certified archiving: Issued and received invoices are preserved under conservazione a norma through our preservation partner A-Cube, with the receipt attached to the entry.
• Full sandbox lifecycle: The sandbox simulates SDI end to end — including rejections and non-delivery — so you can exercise every outcome before going live.

Check out the guides below to get started:

• Issuing invoices · Status · Receiving invoices · Archiving

FAQ

Invoicing questions

How do I configure my workspace for Italian invoicing?

Install the Italy app for structured invoicing through SDI, or the Smart Receipts app for B2C-only AdE CF receipts. Run invoices through a workflow with the Send invoice to SDI step — see the issuing guide.

How do I issue a documento commerciale (scontrino)?

Retail receipts (documento commerciale, commonly called scontrino) are not SDI invoices — they are reported to the tax authority as corrispettivi through a separate channel. Use the Smart Receipts Italy app for those, and see the Smart Receipts issuing guide.

Where do I find Italy-specific GOBL documentation?

See the Italy tax regime in GOBL for tax categories, codice fiscale rules, and SDI-specific extensions. The it-sdi-v1 addon documents required FatturaPA fields.

Why is my invoice processing taking so long?

The Send invoice to SDI step completes as soon as SDI accepts the file — it doesn’t wait for SDI’s verdict. What takes time is SDI’s own processing: a rejection usually arrives within minutes, but delivery confirmations can take up to 5 days. Each verdict is recorded against the invoice as a status entry, so nothing is stuck while you wait. See the status guide for the full lifecycle.

How do I know if my invoice was delivered successfully?

SDI confirms delivery with an RC (ricevuta di consegna) notification, recorded on the invoice as a status entry with the GOBL status acknowledged. A rejection arrives as NS with status error. Every notification and what it means is covered in the status guide.

How do I test different SDI outcomes in the sandbox?

Set a reserved codice destinatario on the customer — for example SIMNS00 to simulate a rejection. The sandbox simulates SDI end to end and feeds back the notifications a real exchange would produce; any ordinary code resolves to a successful delivery. The full list of reserved codes is in the issuing guide.

How do I add codice fiscale and Partita IVA?

Both Italian tax identifiers have their own place on a party. The partita IVA (VAT number) goes in tax_id, and the codice fiscale goes in identities under the key it-fiscal-code. A party may carry both.

An Italian supplier always needs a partita IVA. An Italian customer needs at least one of the two — which one depends on who they are, covered in the issuing guide.

Here’s an example showing both identifiers on a supplier:

Supplier with Partita IVA and Codice Fiscale

{
    "supplier": {
        "name": "MªF. Services",
        "tax_id": {
            "country": "IT",
            "code": "12345678903"
        },
        "identities": [
            {
                "key": "it-fiscal-code",
                "code": "MRTMTT91D08F205J"
            }
        ]
    }
}

How do I invoice a customer outside Italy?

Send it through SDI as usual — an Italian supplier reports the invoice there whoever the customer is. SDI has no way to deliver outside Italy, though, so it won’t reach the customer that way: send them their copy yourself, normally as a PDF. It’s the same invoice travelling by two routes, and only the FatturaPA file is the legal one.

What if the customer has no tax ID at all?

An Italian customer needs either a partita IVA or a codice fiscale. A customer outside Italy needs neither — their country is enough, so leave the code out rather than inventing a placeholder. See identifying the customer.

How do I reference a receipt (documento commerciale) in an SDI invoice?

Add an item attribute to the invoice line with type N.DOC.COMM and the receipt’s identifier in text, its progressive number in amount and its date in date. The it-sdi-v1 addon writes each item attribute as an AltriDatiGestionali block (TipoDato, RiferimentoTesto, RiferimentoNumero, RiferimentoData). The type is limited to 10 ASCII characters. See the “Invoice after a documento commerciale” example in the issuing guide.

Registering supplier questions

How do I onboard a new supplier in Italy?

Provide the supplier’s Partita IVA and Codice Fiscale (where different) in their party configuration. No certificate upload is needed — Invopop transmits to SDI over its own accredited channel.

How are supplier credentials stored in Invopop for Italy?

No supplier certificates are required. Invopop exchanges documents with SDI over its own accredited channel; only the Partita IVA and routing metadata are stored.

How do I register a supplier with SDI?

You don’t need to. SDI has no supplier registration for sending: set the supplier’s Partita IVA on the party and send. Registration is only needed for receiving — see the receiving invoices guide.

What certificates does SDI require to authenticate a supplier?

None — Invopop exchanges documents with SDI over its own accredited channel, so suppliers don’t manage any certificates. Invoices to public administrations (FPA12) also need a qualified electronic signature, which Invopop applies with its own seal when it sends them.

Receiving questions

How do I import received invoices in Italy?

Register Invopop’s recipient code (BDCS3JD) with the tax authority and run the registration workflow on the company’s party entry. Invopop automatically receives matching invoices and routes them through the configured import workflow. See the receiving invoices guide.

How does Invopop convert received Italian invoices into GOBL?

Inbound FatturaPA XMLs are parsed via gobl.fatturapa. The original signed XML is preserved as a silo entry attachment alongside the GOBL representation.

How do I test receiving invoices in the sandbox?

Register the company for reception in your sandbox workspace, then send a sandbox invoice addressed to it — the app loops it back to you as an inbound delivery and runs your import workflow, exactly as a real delivery would. This is the only way to receive an invoice in sandbox: there is no tax authority to register with, and no real supplier can reach it. See receiving your own invoices.

What happens if a received invoice contains errors?

The import step attempts to convert the FatturaPA document into GOBL. If conversion fails, the step returns KO, but the original file stays stored — the invoice can be re-processed later without SDI needing to redeliver it.

If the invoice has significant structural issues that prevent conversion, you may need to contact the sender to request a corrected invoice.

How quickly are invoices received after being sent by suppliers?

Invoices are typically received within minutes after being sent by suppliers through SDI. The automatic import process in Invopop processes them as soon as they are received by our system.

Can I register multiple companies to receive invoices?

Yes, multiple companies can be registered to receive invoices through a single Invopop workspace. For each company, you must:

1. Register the recipient code BDCS3JD with the Italian tax authority for that specific company
2. Have its tax ID registered by running the registration workflow on the company’s party entry
3. Use the same import workflow configured in the app settings

This two-step registration process (with the tax authority and with Invopop) must be completed for each company you want to register. This is particularly useful for white-labeling scenarios where a user manages multiple entities.

Can I register the same tax ID again from a different party?

Yes, but only one party at a time can hold a given tax ID. Run the unregister workflow on the party that currently holds it, then register the new one.

Registering a tax ID that another party already holds fails with a clear error.

Sandbox and live are counted separately, so the same tax ID can be registered in both at the same time.

What is the difference between registering with the tax authority and registering with Invopop?

The two-step registration process serves different purposes:

1. Registering with the Italian tax authority - Tells SDI to route invoices addressed to your company to Invopop’s channel using the Codice Destinatario BDCS3JD.

2. Registering with Invopop (the registration workflow) - Tells Invopop which invoices to accept and process for your workspace.

Both steps are necessary: the first routes the invoices to Invopop, and the second ensures Invopop knows which workspace should receive those invoices.

What format do received SDI invoices arrive in?

Signed FatturaPA XML (versions 1.2.x), conforming to the Agenzia delle Entrate schema. The original file is kept attached to the entry exactly as SDI delivered it, alongside SDI’s delivery metadata.

Archiving questions

How does certified archiving (conservazione a norma) work with Invopop?

Add the Archive document step to your workflows, after the step that exchanges the document with SDI. It uploads the exact FatturaPA file, waits for the preservation service to confirm the document is preserved, and attaches the signed receipt to the entry. See the archiving guide for the full setup.

Do received invoices need to be archived too?

Yes. Italian preservation rules cover both the invoices you issue and the ones you receive, and both are preserved the same way — add the Archive document step after the import step in your receiving workflow.

What happens to archived invoices when I unregister a company?

Nothing — unregistering only stops receiving. Invoices already preserved under conservazione a norma stay preserved, as the law requires.

More answers in our Italy FAQ section

Limitations

Capability	Status	Notes
Invoice delivery (B2B, B2C)	Available	FatturaPA FPR12, delivered by codice destinatario or PEC
Simplified invoices	Available	Fattura semplificata (FSM10) for sales up to €400 and for credit and debit notes, sent and received
Invoice reception	Available	Invoices addressed to a registered company, routed into your import workflow
Status notifications	Available	Every SDI notification about a sent invoice, recorded as a status entry
Party registration	Available	Claims a fiscal ID for reception in your workspace
Party deregistration	Available	Releases the fiscal ID so it can be registered again
Certified archiving	Available	Conservazione a norma for issued and received invoices
Invoices to public administrations (B2G)	Available	FatturaPA FPA12, signed with a qualified electronic seal before it’s sent
Accepting or rejecting as a public body	In development	Notifica Esito replies for invoices received as a public body

Actions

The following workflow actions will be available once you install and enable this app:

Invoicing

Send invoice to SDI

Import status from SDI

Registration

Register party in Italy

Unregister party from SDI

Stop receiving for a company and release its fiscal ID so it can be registered again.

Reception

Import invoice from SDI

Archiving

Register party for e-archiving

Archive document for legal preservation

Workflows

Invoice workflows

Send invoice to SDI

Italy send invoice workflow

{
    "name": "Italy send invoice",
    "description": "Issue an invoice through Italy's SDI system",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "019ed592-0763-79c1-9ca1-a2f7795e2b16",
            "name": "Add sequential code",
            "provider": "sequence.enumerate",
            "summary": "Dynamic · SDI · 000001",
            "config": {
                "name": "SDI",
                "padding": 6,
                "start": 1
            }
        },
        {
            "id": "019ed592-0763-793f-8fbe-bc977455d784",
            "name": "Sign envelope",
            "provider": "silo.close"
        },
        {
            "id": "019ed592-0763-7ce4-beb0-2c95c77399d3",
            "name": "Send invoice to SDI",
            "provider": "gov-it.sdi.send.invoice",
            "summary": "Submit the FatturaPA document to SDI"
        }
    ],
    "rescue": [
        {
            "id": "019ed592-0763-7426-9bbf-6ed466d5749f",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Import invoice status

Italy import invoice status workflow

{
    "name": "Italy import invoice status",
    "description": "Record an SDI notification about an invoice you sent",
    "schema": "bill/status",
    "steps": [
        {
            "id": "92d923d7-0d5a-4ee2-a7f9-f9fbd89f1650",
            "name": "Import status from SDI",
            "provider": "gov-it.sdi.import.status",
            "summary": "Turn the SDI notification into a status entry"
        }
    ],
    "rescue": []
}

Party workflows

Register party with SDI

Italy register party workflow

{
    "name": "Italy register party",
    "description": "Register a company to receive invoices and enable archiving",
    "schema": "org/party",
    "steps": [
        {
            "id": "d0a624c0-7ab3-11f1-bcdd-79d761bdaace",
            "name": "Register party with SDI",
            "provider": "gov-it.sdi.register",
            "summary": "Claim the company's fiscal ID for this workspace"
        },
        {
            "id": "f19737f0-7ab3-11f1-bcdd-79d761bdaace",
            "name": "Register party for e-archiving",
            "provider": "gov-it.archive.register",
            "summary": "Enable certified preservation for this company"
        }
    ],
    "rescue": []
}

Unregister party from SDI

Italy unregister party workflow

{
    "name": "Italy unregister party",
    "description": "Stop a company receiving invoices through SDI",
    "schema": "org/party",
    "steps": [
        {
            "id": "0598fbd0-7ab4-11f1-8f97-792526fe02d9",
            "name": "Unregister party from SDI",
            "provider": "gov-it.sdi.unregister",
            "summary": "Stop receiving and release the fiscal ID"
        }
    ],
    "rescue": []
}

Reception workflows

Import invoice from SDI

Italy import invoice workflow

{
    "name": "Italy import invoice",
    "description": "Import and process an invoice received through SDI",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "33946e58-a094-4e9d-bef7-51e8ac1974fe",
            "name": "Import invoice from SDI",
            "provider": "gov-it.sdi.import.invoice",
            "summary": "Convert the received FatturaPA document to GOBL"
        }
    ],
    "rescue": []
}

Archiving workflows

Archive document

Italy archive document workflow

{
    "name": "Italy archive document",
    "description": "Preserve a document under conservazione a norma",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "6023d8e0-7ab4-11f1-8f97-792526fe02d9",
            "name": "Archive document",
            "provider": "gov-it.archive.store",
            "summary": "Preserve the document and attach its receipt"
        }
    ],
    "rescue": []
}

Documents

Parties

Supplier

An Italian company with its partita IVA and the mandatory it-sdi-fiscal-regime extension (here RF01, the ordinary regime).

Italy supplier example

{
    "$schema": "https://gobl.org/draft-0/org/party",
    "name": "Tecnologie Adriatico S.r.l.",
    "tax_id": {
        "country": "IT",
        "code": "00159560366"
    },
    "addresses": [
        {
            "num": "15",
            "street": "Via Giuseppe Verdi",
            "locality": "Milano",
            "region": "MI",
            "code": "20121",
            "country": "IT"
        }
    ],
    "emails": [
        {
            "addr": "[e-mail]"
        }
    ],
    "ext": {
        "it-sdi-fiscal-regime": "RF01"
    }
}

Customer

An Italian business customer with its partita IVA and an it-sdi-code inbox — the codice destinatario SDI uses to route the invoice.

Italy customer example

{
    "$schema": "https://gobl.org/draft-0/org/party",
    "name": "Cliente Esempio SpA",
    "tax_id": {
        "country": "IT",
        "code": "09876543217"
    },
    "inboxes": [
        {
            "key": "it-sdi-code",
            "code": "M5UXCR5"
        }
    ],
    "addresses": [
        {
            "num": "8",
            "street": "Via Roma",
            "locality": "Torino",
            "region": "TO",
            "code": "10121",
            "country": "IT"
        }
    ],
    "emails": [
        {
            "addr": "[e-mail]"
        }
    ]
}

B2B Invoice

In this example, we’re issuing a standard B2B invoice from an Italian supplier to another Italian business customer.

Notice:

• both supplier and customer have their Partita IVA (VAT number) and Codice Fiscale properly specified,
• the minimal version contains only essential fields; gobl build handles all calculations,
• when running gobl build, the system automatically calculates totals, applies IVA rates, and normalizes the document according to SDI requirements,
• the built version shows all calculated fields including tax breakdowns, line totals, payment terms, and final amounts,
• the it-sdi-v1 addon validates the document structure for B2B transactions, and,
• the invoice will be transmitted through the SDI system and delivered to the customer’s designated channel.

SDI B2B Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "series": "SAMPLE",
  "code": "002",
  "issue_date": "2023-05-21",
  "currency": "EUR",
  "tax": {
    "prices_include": "VAT"
  },
  "supplier": {
    "name": "Hotel California",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "addresses": [
      {
        "num": "102",
        "street": "Via California",
        "locality": "Palermo",
        "region": "PA",
        "code": "33213",
        "country": "IT"
      }
    ],
    "registration": {
      "capital": "50000.00",
      "currency": "EUR",
      "office": "RM",
      "entry": "123456"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF01"
    }
  },
  "customer": {
    "name": "Mela S.r.l.",
    "tax_id": {
      "country": "IT",
      "code": "13029381004"
    },
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "M5UXCR5"
      }
    ],
    "addresses": [
      {
        "num": "23",
        "street": "Via dei Mille",
        "locality": "Firenze",
        "region": "FI",
        "code": "00100",
        "country": "IT"
      }
    ]
  },
  "lines": [
    {
      "quantity": "1",
      "item": {
        "name": "Tassa di Soggiorno",
        "price": "1.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "exempt",
          "ext": {
            "it-sdi-exempt": "N4"
          }
        }
      ]
    },
    {
      "quantity": "1",
      "item": {
        "name": "Camera Matrimoniale",
        "price": "125.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "intermediate"
        }
      ]
    }
  ]
}

B2G Invoice

In this example, we’re issuing a B2G invoice from an Italian supplier to the Italian government.

Notice:

• both supplier and customer have their Partita IVA (VAT number) and Codice Fiscale properly specified,
• the minimal version contains only essential fields; gobl build handles all calculations,
• when running gobl build, the system automatically calculates totals, applies IVA rates, and normalizes the document according to SDI requirements,
• the built version shows all calculated fields including tax breakdowns, line totals, payment terms, and final amounts,
• the it-sdi-v1 addon validates the document structure for B2G transactions, and,
• the invoice will be transmitted through the SDI system and delivered to the customer’s designated channel.

SDI B2G Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": ["it-sdi-v1"],
  "$tags": ["b2g"],
  "series": "PA",
  "code": "2026-001",
  "issue_date": "2026-05-08",
  "currency": "EUR",
  "supplier": {
    "name": "Esempio Fornitore SRL",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF01"
    },
    "addresses": [
      {
        "num": "10",
        "street": "Via Roma",
        "locality": "Milano",
        "region": "MI",
        "code": "20121",
        "country": "IT"
      }
    ],
    "emails": [
      {"addr": "[e-mail]"}
    ]
  },
  "customer": {
    "name": "Comune di Roma",
    "tax_id": {
      "country": "IT",
      "code": "02438750586"
    },
    "addresses": [
      {
        "num": "1",
        "street": "Piazza del Campidoglio",
        "locality": "Roma",
        "region": "RM",
        "code": "00186",
        "country": "IT"
      }
    ],
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "UF9DN8"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Servizi di consulenza informatica",
        "price": "150.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    },
    {
      "quantity": "1",
      "item": {
        "name": "Licenza software annuale",
        "price": "1200.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "payment": {
    "instructions": {
      "key": "credit-transfer",
      "ext": {
        "it-sdi-payment-means": "MP05"
      },
      "credit_transfer": [
        {
          "iban": "IT60X0542811101000000123456",
          "name": "Banca Esempio SpA",
          "bic": "BPMOIT22XXX"
        }
      ]
    },
    "terms": {
      "due_dates": [
        {
          "date": "2026-06-07",
          "percent": "100%"
        }
      ]
    }
  },
  "notes": [
    {
      "key": "general",
      "text": "Fattura emessa verso Pubblica Amministrazione tramite SDI. CIG: Z1A2B3C4D5 - CUP: F81B12000000001"
    }
  ]
}

Simplified Invoice (Fattura Semplificata)

In this example, we’re issuing a simplified invoice for a €49.00 restaurant bill to a private customer identified only by their codice fiscale.

Notice:

• $tags includes simplified, so gobl build sets the format to FSM10 and the document type to TD07,
• the customer has no name or address: an Italian tax_id without a code, plus their codice fiscale as an it-fiscal-code identity,
• prices include VAT, and the total with VAT must stay within €400, which the it-sdi-v1 addon checks before the invoice is sent, and,
• see Simplified invoices for what else the format allows.

SDI Simplified Invoice

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "$tags": [
    "simplified"
  ],
  "series": "SAMPLE",
  "code": "003",
  "issue_date": "2026-10-01",
  "currency": "EUR",
  "tax": {
    "prices_include": "VAT"
  },
  "supplier": {
    "name": "Hotel California",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "addresses": [
      {
        "num": "102",
        "street": "Via California",
        "locality": "Palermo",
        "region": "PA",
        "code": "33213",
        "country": "IT"
      }
    ],
    "ext": {
      "it-sdi-fiscal-regime": "RF01"
    }
  },
  "customer": {
    "tax_id": {
      "country": "IT"
    },
    "identities": [
      {
        "key": "it-fiscal-code",
        "code": "RSSGNN60R30H501U"
      }
    ]
  },
  "lines": [
    {
      "quantity": "2",
      "item": {
        "name": "Menu di lavoro",
        "price": "18.50"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "intermediate"
        }
      ]
    },
    {
      "quantity": "2",
      "item": {
        "name": "Vino della casa",
        "price": "6.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general"
        }
      ]
    }
  ]
}

Stamp Duty Invoice (Marca da Bollo)

This example matches the B2B invoice above but adds a €2.00 Marca da bollo (stamp duty) as a document-level charge.

Flat-rate scheme (forfettario): taxpayers using the regime forfettario do not charge VAT on their invoices. When the document total goes above €77.47, they must account for imposta di bollo—typically by adding a €2.00 stamp duty line, as in this sample. (Thresholds and rules can change; confirm with your adviser or the Agenzia delle Entrate if in doubt.)

Notice:

• the charges array includes an entry with "key": "stamp-duty", amount "2.00", and reason Imposta di bollo,
• the minimal version is otherwise the same as the B2B example; gobl build recalculates totals including the charge,
• the built version shows totals.charge and a higher payable / total_with_tax than the plain B2B invoice,
• the it-sdi-v1 addon continues to validate the document for SDI transmission.

SDI Stamp duty invoice (Marca da Bollo)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "series": "SAMPLE",
  "code": "002",
  "issue_date": "2023-05-21",
  "currency": "EUR",
  "tax": {
    "prices_include": "VAT"
  },
  "supplier": {
    "name": "Hotel California",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "addresses": [
      {
        "num": "102",
        "street": "Via California",
        "locality": "Palermo",
        "region": "PA",
        "code": "33213",
        "country": "IT"
      }
    ],
    "registration": {
      "capital": "50000.00",
      "currency": "EUR",
      "office": "RM",
      "entry": "123456"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF01"
    }
  },
  "customer": {
    "name": "Mela S.r.l.",
    "tax_id": {
      "country": "IT",
      "code": "13029381004"
    },
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "M5UXCR5"
      }
    ],
    "addresses": [
      {
        "num": "23",
        "street": "Via dei Mille",
        "locality": "Firenze",
        "region": "FI",
        "code": "00100",
        "country": "IT"
      }
    ]
  },
  "lines": [
    {
      "quantity": "1",
      "item": {
        "name": "Tassa di Soggiorno",
        "price": "1.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "exempt",
          "ext": {
            "it-sdi-exempt": "N4"
          }
        }
      ]
    },
    {
      "quantity": "1",
      "item": {
        "name": "Camera Matrimoniale",
        "price": "125.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "intermediate"
        }
      ]
    }
  ],
  "charges": [
    {
      "key": "stamp-duty",
      "i": 1,
      "amount": "2.00",
      "reason": "Imposta di bollo"
    }
  ]
}

B2B Invoice with Additional Fields

In this example, we’re issuing a comprehensive B2B invoice with additional optional fields such as ordering information, payment details, and document references.

Notice:

• this invoice demonstrates advanced SDI features like CIG/CUP codes, payment methods, and bank details,
• the minimal version includes ordering and payment details; gobl build calculates all totals,
• when running gobl build, the system validates all additional fields according to SDI specifications and calculates totals,
• the built version shows the complete document with all calculated fields, tax breakdowns, and properly formatted additional information,
• additional fields like ordering, payment, and document references are important for public administration invoices (B2G), and,
• the addon ensures all optional fields are properly validated and formatted for SDI transmission.

SDI B2B Invoice with additional fields

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "$tags": [
    "freelance"
  ],
  "series": "SAMPLE",
  "code": "001",
  "issue_date": "2023-03-02",
  "currency": "EUR",
  "supplier": {
    "name": "MªF. Services",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "people": [
      {
        "name": {
          "given": "GIANCARLO",
          "surname": "ROSSI"
        }
      }
    ],
    "addresses": [
      {
        "num": "1",
        "street": "VIALE DELLA LIBERTÀ",
        "locality": "ROMA",
        "region": "RM",
        "code": "00100",
        "country": "IT"
      }
    ],
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ],
    "telephones": [
      {
        "num": "999999999"
      }
    ],
    "registration": {
      "capital": "50000.00",
      "currency": "EUR",
      "office": "RM",
      "entry": "123456"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF02"
    }
  },
  "customer": {
    "name": "MARIO LEONI",
    "tax_id": {
      "country": "IT",
      "code": "09876543217"
    },
    "people": [
      {
        "name": {
          "prefix": "Dott.",
          "given": "MARIO",
          "surname": "LEONI"
        }
      }
    ],
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "M5UXCR5"
      }
    ],
    "addresses": [
      {
        "num": "1",
        "street": "VIALE DELI LAVORATORI",
        "locality": "ROMA",
        "region": "RM",
        "code": "00100",
        "country": "IT"
      }
    ],
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development of accounting software",
        "price": "10.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "payment": {
    "instructions": {
      "key": "credit-transfer",
      "credit_transfer": [
        {
          "iban": "IT60X0542811101000000123456",
          "name": "MªF. Services"
        }
      ]
    },
    "terms": {
      "due_dates": [
        {
          "date": "2023-09-01",
          "percent": "100%"
        }
      ]
    }
  }
}

VAT Exempt Invoice

In this example, we’re issuing an invoice for goods or services that are exempt from VAT (IVA).

Notice:

• the line item includes a tax with "key": "exempt" indicating this is a VAT-exempt transaction,
• the minimal version omits the exemption code extension (it-sdi-exempt), which will be automatically added during gobl build,
• when running gobl build, the system calculates totals with zero VAT and validates the exemption structure,
• the built version shows the complete document with the exemption code extension (e.g., "it-sdi-exempt": "N4") applied to the tax rate,
• exemption codes must comply with SDI requirements—consult the complete list of exemption reasons in the GOBL documentation,
• common exemption codes include N4 (exempt), N3.1 (exports), N3.2 (intra-community supplies), and N6.x (reverse charge scenarios), and,
• the SDI validates that exempt invoices include proper exemption codes before transmission.

SDI Exempt Invoice

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "it-sdi-v1"
    ],
    "code": "INVOICE-001",
    "supplier": {
        "name": "Example IT Supplier S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "12345678903"
        },
        "addresses": [
            {
                "street": "Via Roma, 123",
                "locality": "Milan",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[e-mail]"
            }
        ]
    },
    "customer": {
        "name": "Example IT Customer S.p.A.",
        "tax_id": {
            "country": "IT",
            "code": "13029381004"
        },
        "addresses": [
            {
                "street": "Via Dante, 456",
                "locality": "Rome",
                "code": "00100",
                "country": "IT"
            }
        ]
    },
    "lines": [
        {
            "quantity": "10",
            "item": {
                "name": "Tax Exempt Service",
                "price": "100.00"
            },
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "exempt"
                }
            ]
        }
    ]
}

Credit Note

In this example, we’re issuing a credit note (nota di credito) to correct or refund a previously issued invoice.

Notice:

• the type field is set to credit-note to indicate this is a corrective document,
• the preceding field references the original invoice being corrected,
• the minimal version contains only essential correction details; gobl build calculates negative amounts,
• when running gobl build, the system automatically calculates negative totals, IVA refunds, validates the credit note structure, and applies SDI rules,
• the built version shows all calculated fields including negative amounts for the refund and proper tax adjustments,
• credit notes must be properly linked to the original invoice and transmitted through SDI, and,
• the SDI system validates the credit note format before accepting and forwarding it to the recipient.

SDI Credit Note

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "$tags": [
    "freelance"
  ],
  "type": "credit-note",
  "series": "CN",
  "code": "001",
  "issue_date": "2024-10-09",
  "currency": "EUR",
  "preceding": [
    {
      "uuid": "0190c0ec-8109-756b-a4f0-88c4b542ab6e",
      "type": "standard",
      "issue_date": "2023-03-02",
      "series": "SAMPLE",
      "code": "001"
    }
  ],
  "supplier": {
    "name": "MªF. Services",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "people": [
      {
        "name": {
          "given": "GIANCARLO",
          "surname": "ROSSI"
        }
      }
    ],
    "addresses": [
      {
        "num": "1",
        "street": "VIALE DELLA LIBERTÀ",
        "locality": "ROMA",
        "region": "RM",
        "code": "00100",
        "country": "IT"
      }
    ],
    "registration": {
      "capital": "50000.00",
      "currency": "EUR",
      "office": "RM",
      "entry": "123456"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF02"
    }
  },
  "customer": {
    "name": "MARIO LEONI",
    "tax_id": {
      "country": "IT",
      "code": "09876543217"
    },
    "people": [
      {
        "name": {
          "prefix": "Dott.",
          "given": "MARIO",
          "surname": "LEONI"
        }
      }
    ],
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "M5UXCR5"
      }
    ],
    "addresses": [
      {
        "num": "1",
        "street": "VIALE DELI LAVORATORI",
        "locality": "ROMA",
        "region": "RM",
        "code": "00100",
        "country": "IT"
      }
    ],
    "emails": [
      {
        "addr": "[e-mail]"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Development of accounting software",
        "price": "10.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "payment": {
    "instructions": {
      "key": "credit-transfer",
      "credit_transfer": [
        {
          "iban": "IT60X0542811101000000123456",
          "name": "MªF. Services"
        }
      ]
    }
  }
}

Invoice after a documento commerciale

In this example, a retail sale was first recorded with a Smart Receipt (documento commerciale) and the customer later asked for an invoice. The invoice is an ordinary SDI invoice that references the receipt issued for the same sale.

Notice:

• the line item carries an attributes entry with type N.DOC.COMM, the receipt’s AdE document number in text, its progressive number in amount, and the receipt date in date,
• the it-sdi-v1 addon converts each item attribute into an AltriDatiGestionali block: type becomes TipoDato, text becomes RiferimentoTesto, amount becomes RiferimentoNumero, and date becomes RiferimentoData, which is the layout the AdE describes for invoices preceded by a receipt,
• type is limited to 10 ASCII characters and text to 60 characters, and amount is rendered with at least two decimals, so 7816 arrives at SDI as 7816.00,
• the receipt’s document number is the ade-ref stamp the Smart Receipts app adds to the receipt’s header after the AdE accepts it,
• issue_date is the day of the sale, because FatturaPA’s Data comes from issue_date (op_date is not written to the XML), and without further tags gobl build sets the document type to TD01,
• the Smart Receipt itself is not changed by this invoice, and your own VAT records must remove the invoiced amount from that day’s corrispettivi. See Invoice requested after a receipt for the full sequence.

SDI invoice after a documento commerciale

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "IT",
  "$addons": [
    "it-sdi-v1"
  ],
  "series": "SAMPLE",
  "code": "003",
  "issue_date": "2025-05-22",
  "op_date": "2025-05-20",
  "currency": "EUR",
  "tax": {
    "prices_include": "VAT"
  },
  "supplier": {
    "name": "Cleaning SRL",
    "tax_id": {
      "country": "IT",
      "code": "74230430451"
    },
    "addresses": [
      {
        "num": "12",
        "street": "Via Roma",
        "locality": "Milano",
        "region": "MI",
        "code": "20121",
        "country": "IT"
      }
    ],
    "ext": {
      "it-sdi-fiscal-regime": "RF01"
    }
  },
  "customer": {
    "name": "Mela S.r.l.",
    "tax_id": {
      "country": "IT",
      "code": "13029381004"
    },
    "inboxes": [
      {
        "key": "it-sdi-code",
        "code": "M5UXCR5"
      }
    ],
    "addresses": [
      {
        "num": "23",
        "street": "Via dei Mille",
        "locality": "Firenze",
        "region": "FI",
        "code": "50123",
        "country": "IT"
      }
    ]
  },
  "lines": [
    {
      "quantity": "3",
      "item": {
        "name": "Cleaning products",
        "price": "137.50",
        "attributes": [
          {
            "type": "N.DOC.COMM",
            "text": "ACUBE2025/0000-7816",
            "amount": "7816",
            "date": "2025-05-20"
          }
        ]
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ]
}

Copy and paste these documents into the GOBL builder in order to preview and verify them.

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🇮🇹 Invopop resources for Italy

Compliance	Invoicing compliance in Italy Compliance timeline
Apps	Italy SDI Italy Smart Receipts Italy
Guides	SDI — Issuing invoices · Status · Receiving invoices · Archiving SDI sending guide (legacy) SDI receiving guide (legacy) Smart Receipts supplier registration Smart Receipts issuing guide
FAQ	Italy FAQ
GOBL	Italy Tax Regime Italy SDI FatturaPA Addon Italy AdE Ticket Addon
GitHub	gobl.fatturapa

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