FatturaPA for Foreign Businesses with Italian VAT: The Complete 2026 Guide
If your business is VAT-registered in Italy — even if you are headquartered elsewhere in the EU — you must use FatturaPA and the SDI system for Italian B2B transactions. This guide covers every requirement for non-Italian businesses.
Italy's FatturaPA mandate applies to every business with an Italian VAT registration (Partita IVA) — regardless of where the company is headquartered. If your German, French, or UK business has an Italian VAT number, you are subject to the same rules as an Italian company.
Who Is Affected
You are in scope for FatturaPA if your business:
- Has an Italian Partita IVA (VAT number)
- Issues invoices to Italian B2B customers (other businesses with Partita IVA)
- Receives invoices from Italian suppliers through SDI
You are NOT in scope (for sending) if:
- You are an EU business without Italian VAT, invoicing Italian customers under reverse charge
- You are issuing to Italian consumers (B2C) — B2C invoices use a different system (Corrispettivi Telematici)
- You invoice Italian businesses from outside Italy under the OSS scheme
How SDI Works for Foreign Businesses
The SDI (Sistema di Interscambio) is the Italian government's invoice clearing house. Every FatturaPA invoice:
- Must be submitted as an XML file conforming to the FatturaPA schema
- Must include your Codice Fiscale (Italian tax code) — different from your Partita IVA
- Must include the recipient's Codice Destinatario (7-character SDI routing code) or their PEC email address
- Will be validated by SDI within minutes — errors must be corrected within 5 days
Setting Up as a Foreign Business
Step 1: Register for Italian VAT
If not already done, register with the Agenzia delle Entrate. Foreign EU businesses can register directly or through a fiscal representative.
Step 2: Obtain Your Codice Fiscale
This is the business's Italian tax identifier. For Italian companies it is the same as Partita IVA, but for foreign businesses it is a separate number assigned on registration.
Step 3: Choose Your Intermediary or Software
Options for foreign businesses:
- Italian fiscal intermediary (commercialista): They handle SDI submission on your behalf — most practical for low volume
- International ERP with Italian localisation: SAP, Oracle, Dynamics all have Italian FatturaPA modules
- Cloud invoicing with Italian support: Fattura24, Aruba, TeamSystem all accept non-Italian business registration
Step 4: Understand Conservazione Sostitutiva
All FatturaPA invoices must be archived for 10 years in AGID-certified digital storage. Your intermediary or software provider should include this — confirm before signing up.
The Codice Destinatario: Most Common Error for Foreign Businesses
The most common mistake for foreign businesses new to FatturaPA: using the wrong Codice Destinatario. This 7-character code routes the invoice to the correct recipient. If wrong, the invoice goes to the SDI's catch-all queue and the recipient never sees it.
Always verify the Codice Destinatario directly with your Italian customer before sending the first invoice.
Source
Agenzia delle Entrate FatturaPA guide for non-residents: agenziaentrate.gov.it
