Codice Destinatario and PEC: Italy's SDI Invoice Routing Complete Guide

Every FatturaPA invoice you send through Italy's SDI needs to be routed to the correct recipient. The SDI does this routing based on one of two identifiers that you must include in your invoice:

Codice Destinatario — a 7-character alphanumeric code
PEC address — the recipient's certified email (Posta Elettronica Certificata)

Get either of these wrong, and your invoice goes to the SDI's catch-all queue — where the recipient probably won't find it.

This guide explains both options, how to find the correct values, and the common mistakes businesses make.

What Is the Codice Destinatario?

The codice destinatario (recipient code) is a 7-character alphanumeric code that identifies where the SDI should deliver an invoice. It acts like a postal routing code for the digital invoice system.

When you submit a FatturaPA invoice to the SDI, you include the recipient's codice destinatario. The SDI uses this code to forward the invoice to the correct destination — typically a certified SDI intermediary service or a company's own registered inbox.

Format of a codice destinatario

7 characters, uppercase alphanumeric
Example: ABCDEF1, X3K7M9P
For Italian public administrations (B2G): a different code system applies (typically 6 characters + check digit, e.g., FPA12)

The special case: 0000000

The code 0000000 (seven zeros) is the SDI's fallback code. It means "deliver to the catch-all queue." Do NOT use this as a default — it means the recipient will not receive the invoice in their normal system.

Some businesses accidentally use 0000000 because their software pre-fills it as a default. This is a guaranteed routing failure.

What Is a PEC Address?

PEC (Posta Elettronica Certificata — Certified Email) is Italy's legally certified email standard. A PEC message has legal standing equivalent to registered postal mail — it includes timestamps, delivery certificates, and cryptographic signatures.

Many Italian businesses use their PEC address as their SDI receiving channel instead of (or alongside) a codice destinatario.

As an alternative to the codice destinatario, you can include your customer's PEC address in the FatturaPA XML. The SDI will then forward the invoice via PEC to that address.

When is PEC used instead of codice destinatario?

Micro-businesses and sole traders who have a PEC but haven't registered with an SDI intermediary
Businesses transitioning who haven't activated a formal SDI routing setup yet
Government recipients where a PEC address is known

Important: If both a codice destinatario and a PEC address are present in the invoice XML, the SDI uses the codice destinatario and ignores the PEC address.

Codice Destinatario vs. PEC: Which Is Better?

Factor	Codice Destinatario	PEC Address
Reliability	✅ Higher	⚠️ Depends on recipient's PEC monitoring
Automatic system import	✅ Yes (for most SDI intermediaries)	❌ Usually manual
Required for public administration	✅ Yes	❌ No
Available for all businesses	✅ Yes (if they use an intermediary)	✅ Yes (most Italian businesses have PEC by law)
Risk of delivery failure	Lower	Higher (if PEC inbox is full or unmonitored)

For most B2B invoicing: Use the codice destinatario where possible. It provides more reliable, automated routing.

For recipients who don't have a codice destinatario: Use their PEC address as a fallback. Note this in your customer records.

How to Find a Customer's Codice Destinatario

You should always ask new Italian B2B customers directly for their codice destinatario before issuing the first invoice. Do not guess.

However, if a customer is unsure of their code (common with smaller businesses), there are ways to verify:

Via the Agenzia delle Entrate portal

Italian businesses can look up their own codice destinatario in the Fatture e Corrispettivi section of the Agenzia delle Entrate website. A new B2B customer can find and confirm their code there.

Via the SDI intermediary

If your customer uses an SDI intermediary (Aruba, Fattura24, TeamSystem, etc.), their intermediary's dashboard shows their codice destinatario. Ask them to confirm it from there.

Via the PEC as fallback

If the customer genuinely doesn't know their codice destinatario, ask for their PEC address instead. This is acceptable, though less reliable.

For Italian public administrations (B2G)

Public administration codici destinatario are in the IPA (Indice della Pubblica Amministrazione) registry at indicepa.gov.it. Search by the name of the government body.

The 5-Day Correction Window

This is critical: if an invoice is submitted to the SDI with an incorrect codice destinatario, you have only 5 days to cancel and reissue it.

After 5 days, the SDI locks the invoice. You cannot simply correct and resend — you must:

Issue a nota di credito (credit note) against the incorrect invoice
Issue a new invoice with the correct codice destinatario

The nota di credito must reference the SDI's numero progressivo (the SDI's own reference number for the rejected invoice, different from your invoice number).

This is why it's so important to verify the codice destinatario before sending the first invoice to any new customer.

Common Mistakes and How to Avoid Them

Mistake 1: Using 0000000 as a default

Some invoicing systems pre-fill 0000000 if no codice destinatario is entered. Always replace this with the correct recipient code or their PEC address.

Fix: Add a mandatory field validation in your invoicing software that rejects invoices with 0000000 unless you've explicitly chosen PEC routing.

Mistake 2: Using an old or changed code

Companies occasionally change their SDI intermediary, which changes their codice destinatario. A code that was correct in 2023 may no longer be valid in 2026.

Fix: Confirm the codice destinatario at least annually for high-volume customers. Send a courtesy email: "Can you confirm your current codice destinatario for our records?"

Mistake 3: Mixing up codice destinatario with codice fiscale

The codice fiscale (tax ID) and codice destinatario (SDI routing code) are completely different. The codice fiscale is typically 11 digits (for businesses) or 16 characters (for individuals). The codice destinatario is 7 alphanumeric characters.

Mistake 4: Sending to a PEC address that's full or inactive

Italian PEC inboxes can fill up. If your invoice bounces from a full PEC inbox, the SDI will mark it as "non recapitabile" (undeliverable). You'll need to contact the customer directly and potentially reissue.

Fix: If a PEC delivery fails, check the SDI dashboard for error codes. A "PEC non recapitabile" error means the inbox is full — contact the customer.

Mistake 5: Not setting up SDI notifications for your own incoming invoices

If someone sends a FatturaPA to your codice destinatario and you're not monitoring it, you won't know you received an invoice. Most SDI intermediaries offer email notifications for new invoices — enable these.

For Foreign Businesses with Italian VAT

If your business has an Italian Partita IVA but is headquartered outside Italy, you still need a codice destinatario or PEC address to receive FatturaPA invoices from Italian suppliers.

Options:

Register with an Italian SDI intermediary (Aruba, InfoCert, Fattura24) — they give you a codice destinatario
Use your Italian fiscal representative's PEC — they can forward invoices to you
Self-manage via the Agenzia delle Entrate portal — the free portal gives you an inbox and a codice destinatario, suitable for low volumes

Summary: Codice Destinatario Best Practices

Always verify before first invoice — Ask the customer directly. Don't guess.
Never use 0000000 as a default — It routes to a catch-all no one monitors.
Store the code in your CRM or accounting system — Label it clearly as "codice destinatario SDI."
Confirm annually for active customers — Codes change when businesses switch intermediaries.
Set up your own SDI notifications — Know when invoices arrive at your codice destinatario.
Have a correction procedure — Know how to issue nota di credito and correct a misrouted invoice within the 5-day window.