FatturaPA Format: Complete Technical Guide

FatturaPA (Fattura della Pubblica Amministrazione) is Italy's mandatory e-invoice format. Despite its original name referencing the Public Administration, since January 2019 it is required for all B2B and B2C transactions by Italian VAT-registered entities, not just public sector invoices.

What Is FatturaPA?

FatturaPA is an XML-based document format defined by the Agenzia delle Entrate. It is the only format accepted by the SDI (Sistema di Interscambio), Italy's central e-invoicing hub. Every invoice transmitted through the SDI must conform to the FatturaPA schema.

The current schema version is FatturaPA v1.2.2, in force since October 2020. The XSD schema and full technical specifications are maintained at fatturapa.gov.it.

Document Structure

A FatturaPA XML document contains two main sections:

1. FatturaElettronicaHeader (Invoice Header)

Contains the transmission data and details about sender and recipient.

<FatturaElettronicaHeader>
  <DatiTrasmissione>
    <IdTrasmittente>
      <IdPaese>IT</IdPaese>
      <IdCodice>12345678901</IdCodice>
    </IdTrasmittente>
    <ProgressivoInvio>00001</ProgressivoInvio>
    <FormatoTrasmissione>FPR12</FormatoTrasmissione>
    <CodiceDestinatario>ABCDEF1</CodiceDestinatario>
  </DatiTrasmissione>
  <CedentePrestatore>
    <!-- Supplier details -->
  </CedentePrestatore>
  <CessionarioCommittente>
    <!-- Buyer details -->
  </CessionarioCommittente>
</FatturaElettronicaHeader>

Key header fields:

Field	Description	Required
`IdTrasmittente`	Sender identifier (country + VAT/CF)	✅ Yes
`ProgressivoInvio`	Sequential transmission number	✅ Yes
`FormatoTrasmissione`	`FPR12` (B2B) or `FPA12` (PA)	✅ Yes
`CodiceDestinatario`	7-char SDI routing code (or `0000000` for generic)	✅ Yes
`PECDestinatario`	Recipient's PEC address (if no Codice Destinatario)	Conditional

2. FatturaElettronicaBody (Invoice Body)

Contains one or more invoice bodies (multiple invoices can be bundled in one transmission for the same sender/recipient pair).

<FatturaElettronicaBody>
  <DatiGenerali>
    <DatiGeneraliDocumento>
      <TipoDocumento>TD01</TipoDocumento>
      <Divisa>EUR</Divisa>
      <Data>2026-04-18</Data>
      <Numero>2026/0024</Numero>
      <RegimeFiscale>RF17</RegimeFiscale>
    </DatiGeneraliDocumento>
  </DatiGenerali>
  <DatiBeniServizi>
    <!-- Line items -->
  </DatiBeniServizi>
  <DatiPagamento>
    <!-- Payment terms -->
  </DatiPagamento>
</FatturaElettronicaBody>

TipoDocumento (Document Type Codes)

The TipoDocumento field defines what kind of document is being transmitted:

Code	Description
TD01	Standard invoice (fattura)
TD02	Advance/down payment on invoice
TD03	Advance/down payment on fee (parcella)
TD04	Credit note (nota di credito)
TD05	Debit note (nota di debito)
TD06	Fee (parcella) — for professionals
TD16	Reverse charge — domestic
TD17	Reverse charge — services from abroad
TD18	Reverse charge — intra-EU goods
TD19	Reverse charge — goods purchased in Italy from abroad
TD20	Self-billing for regularisation
TD21	Self-billing — VAT extraction from VAT group
TD22	Self-billing — goods extraction from VAT warehouse
TD23	Self-billing — goods extraction from VAT warehouse with payment
TD24	Deferred invoice (accompanying goods)
TD25	Deferred invoice for purchased goods
TD26	Amortisation / sale of assets
TD27	Self-invoicing for personal use
TD28	Purchases from San Marino with VAT (paper invoice)

Most businesses will use TD01, TD04, TD16, TD17, TD18, TD19.

RegimeFiscale (Tax Regime Codes)

The supplier's fiscal regime must be declared in RegimeFiscale:

Code	Regime
RF01	Regime Ordinario (standard)
RF02	Contribuenti Minimi (discontinued)
RF04	Agricoltura
RF05	Vendita sali e tabacchi
RF06	Commercio fiammiferi
RF07	Editoria
RF08	Gestione servizi telefonici
RF09	Rivendita documenti di trasporto
RF10	Intrattenimento
RF11	Agenzie viaggi
RF12	Agriturismo
RF13	Vendite a domicilio
RF14	Rivendita beni usati
RF15	Agenzie vendite all'asta
RF16	IVA per cassa (P.A.)
RF17	Regime Forfettario (most freelancers)
RF18	Esonero art. 34 DPR 633/72
RF19	Regime Forfettario (startup, first 5 years)

Nature Codes (Natura) for Zero-Rate IVA

When AliquotaIVA is 0, a Natura code must explain why:

Code	Description
N1	Excluded from scope
N2.1	Not subject — reverse charge
N2.2	Not subject — regime forfettario (most common for forfettari)
N3.1	Non-taxable — exports
N3.2	Non-taxable — intra-EU supplies
N3.3	Non-taxable — sales to San Marino / Vatican
N3.4	Non-taxable — international transports
N3.5	Non-taxable — similar to exports
N3.6	Non-taxable — free ports etc.
N4	Exempt
N5	Margin regime
N6.1–N6.9	Reverse charge (various domestic scenarios)
N7	VAT paid in another EU state

File Naming Convention

FatturaPA files must follow this naming convention:

IT<PartitaIVA>_<ProgressivoInvio>.xml

Example: IT01234567890_00001.xml

Files can also be digitally signed (.xml.p7m for CAdES-BES signature or .xml with XAdES signature). The SDI accepts both signed and unsigned files, but signed files are recommended for legal certainty.

Validation

Before transmitting to the SDI, your file is validated against:

XSD schema — structural XML validation
Semantic rules — business logic checks (e.g., amounts must sum correctly, mandatory fields for specific document types)

The SDI's own validation produces these notification types:

Ricevuta di consegna — successfully delivered
Notifica di mancata consegna — recipient not reachable (you have 15 days before it's considered delivered anyway)
Notifica di scarto — rejected; contains error codes you must resolve within 5 days and resubmit

Testing Your FatturaPA Files

Before going live, validate your XML against the official schema:

Agenzia delle Entrate validation service — upload via the Fatture e Corrispettivi portal
FatturaPA online validator — fatturapa.gov.it
AssoSoftware validator — used by many Italian software providers

Last updated: April 2026. Schema references based on FatturaPA v1.2.2 specification.