How to Implement FatturaPA in Italy: Step-by-Step Guide for Businesses

Italy's e-invoicing mandate has been in force since January 2019 — one of the earliest in the EU. If you're a new business, a foreign company operating in Italy, or you've simply been using an intermediary and want to understand what's happening under the hood, this guide walks you through the entire implementation process.

Before You Start: What You Need

Before you can send or receive FatturaPA documents through the SDI, you'll need:

Italian tax identification: Either a codice fiscale (individuals/sole traders) or a partita IVA (VAT number for businesses)
Choice of SDI channel: PEC (certified email), Codice Destinatario (7-character code), or a software intermediary
Agenzia delle Entrate account: Access to the Cassetto Fiscale or Fatture e Corrispettivi portal

Step 1: Register Your SDI Delivery Address

Every Italian entity that receives e-invoices needs a registered delivery address. You have two options:

Option A — Codice Destinatario (7-character code)

This is the preferred method. Your software provider gives you a 7-character alphanumeric code that acts as your SDI mailbox address. Give this code to your suppliers and they'll route invoices directly to you.

To register it:

Log in to Fatture e Corrispettivi on the Agenzia delle Entrate portal
Go to Fatturazione Elettronica → Registrazione dell'indirizzo telematico
Enter your intermediary's Codice Destinatario and confirm

Option B — PEC Address

If you don't use invoicing software, you can receive FatturaPA via your PEC (posta elettronica certificata) address. Register it in the same portal section above.

Recommendation: Use a Codice Destinatario if you have software. PEC delivery is slower and requires manual processing of XML files.

Step 2: Choose and Set Up Your Software

Your invoicing software must be able to:

Generate FatturaPA XML compliant with the current schema (version 1.2.2 or later)
Transmit invoices to the SDI directly or via an intermediary
Receive notifications from SDI (consegna, mancata consegna, scarto)
Handle conservazione sostitutiva (10-year legal archiving)

See our software comparison guide for current options.

Once you've chosen software:

Create an account and enter your VAT number (partita IVA)
Enter your fiscal data: regime fiscale, codice ATECO, indirizzo
Note your assigned Codice Destinatario (if the provider assigns one)
Register that Codice Destinatario with Agenzia delle Entrate (Step 1 above)

Step 3: Configure Your Regime Fiscale

The <RegimeFiscale> XML field is mandatory and must match your actual tax regime. Common values:

Code	Regime
RF01	Ordinario (standard VAT regime)
RF17	Regime forfettario (flat-rate, up to €85,000 revenue)
RF19	Regime forfettario (new businesses, first 5 years)

If you're forfettario: Your invoices must NOT include IVA (you're exempt). The <AliquotaIVA> field should be 0.00 and you must include a natura code of N2.2. If your invoice requires ritenuta d'acconto (withholding tax), configure this in your software too.

Step 4: Create and Send Your First Invoice

A basic FatturaPA XML invoice contains:

Header (DatiTrasmissione): Your trasmittente (sender), progressive ID, codice destinatario
Supplier (CedentePrestatore): Your full VAT details, fiscal regime
Customer (CessionarioCommittente): Buyer's tax details
Invoice body (DatiGeneraliDocumento): Invoice type (TD01 = standard invoice), date, number, currency
Line items (DettaglioLinee): Description, quantity, unit price, VAT rate
Payment (DatiPagamento): Payment method and due date

Your software will generate all of this for you — you fill in the invoice form, it produces the compliant XML. After submission:

The SDI validates the XML structure
If valid, it routes to the recipient's registered address
You receive a ricevuta di consegna (delivery receipt) or notifica di mancata consegna if delivery fails
If rejected (scarto), you receive a notifica di scarto with error codes — you have 5 days to correct and resubmit

Step 5: Handle Incoming Invoices

Once you've registered your Codice Destinatario, your suppliers will send invoices to the SDI which routes them to your mailbox. Your software should:

Automatically download incoming XML invoices from SDI
Let you view the structured data alongside the readable PDF version (if attached)
Enable you to accept or reject within 15 days (if rejected, supplier must issue a note)
Feed data into your accounting records

Step 6: Conservazione Sostitutiva

Italian law requires e-invoices to be preserved for 10 years in a tamper-proof digital archive (conservazione sostitutiva). This is regulated by D.M. 17/06/2014 and must be performed by an accredited conservatore (preservation service).

Most invoicing software includes this — but verify explicitly before signing up. Key questions:

Is it AccA-compliant (the Italian accreditation standard)?
Is it included in the price or an add-on?
Do you retain access to your archive if you cancel the service?

Common Mistakes to Avoid

1. Wrong regime fiscale code. Using RF01 when you're forfettario (RF17) will generate incorrect invoices and potentially trigger an audit flag.

2. Forgetting to register the Codice Destinatario. Suppliers will send invoices to your old PEC address or get them bounced. Register your Codice Destinatario with Agenzia delle Entrate before you start.

3. Missing the 5-day resubmission window. If SDI rejects an invoice, you have 5 calendar days to correct and resubmit. Missing this window means you need to issue a new invoice with a new number.

4. Not archiving incoming invoices. The conservazione requirement applies to both outgoing AND incoming invoices. Don't just rely on email copies.

5. Wrong TipoDocumento code. TD01 = regular invoice, TD04 = credit note, TD17 = reverse charge for services, TD18/TD19 = for intra-EU purchases. Using the wrong type creates accounting reconciliation problems.

Checklist: FatturaPA Implementation

Partita IVA registered with Agenzia delle Entrate
SDI delivery address (Codice Destinatario or PEC) registered in Fatture e Corrispettivi portal
Invoicing software configured with correct fiscal data
RegimeFiscale code set correctly (RF01, RF17, RF19, etc.)
First test invoice created and validated
Conservazione sostitutiva enabled
Incoming invoice workflow configured
Accountant (commercialista) informed of your Codice Destinatario

Last updated: April 2026. Implementation requirements based on current Agenzia delle Entrate specifications.