Nota di Credito in Italy: How to Issue a FatturaPA Credit Note via SDI

In Italy's e-invoicing system, you cannot simply cancel or modify a FatturaPA invoice that has been accepted by the SDI. If you need to reverse or correct an invoice — for a return, a pricing error, or an overpayment — you must issue a nota di credito (credit note) through the same SDI channel.

This guide explains exactly how to do that correctly.

What Is a Nota di Credito in FatturaPA?

A nota di credito is a document that reduces or eliminates the financial effect of a previously issued invoice. In the FatturaPA system:

It is transmitted through the SDI, exactly like an invoice
It uses the TD04 document type code (or TD08 for a simplified credit note)
It must reference the original invoice in specific XML fields
It creates a negative VAT obligation (reducing the VAT you've collected)

A credit note does not "cancel" the original invoice in the SDI system — both documents remain in the SDI archive. The legal effect is a reversal: the original invoice and the credit note together result in zero (or reduced) tax liability for the relevant period.

When Do You Need a Nota di Credito?

Situation	Use nota di credito?
Customer returns goods	✅ Yes
Invoice was for wrong amount	✅ Yes
Discount granted after invoice issued	✅ Yes
Invoice sent to wrong recipient (after 5-day window)	✅ Yes
Invoice rejected by SDI with error	❌ No — correct and reissue within 5 days
Invoice amount changed before payment	✅ Yes (if SDI already accepted original)
Subscription cancellation for future period	✅ Yes

The 5-Day Rule: When NOT to Use a Credit Note

If the SDI rejected your invoice (status "scartata"), you have 5 days to correct and resubmit. During this window, you can send a corrected invoice with the same invoice number — you do not need a credit note.

A credit note is needed only when the SDI has accepted the original invoice (status "consegnata" or "ricevuta"). Once accepted, it's in the system and cannot be modified — only reversed via nota di credito.

TD04 vs TD08: Which Document Type?

Code	Type	When to use
TD04	Nota di credito	Standard credit note — reverses all or part of an invoice
TD08	Nota di credito semplificata	Simplified credit note — only for invoices originally issued as simplified (TD07)

For most businesses, you will use TD04. TD08 is specifically for retail/B2C invoices originally issued as simplified invoices under €400.

How to Issue a TD04 Nota di Credito: Step by Step

Step 1: Gather the required information

Before creating the credit note, you need:

The original invoice number (your internal reference, e.g., RE-2026-0042)
The SDI numero progressivo (the SDI's own reference number — found in your intermediary's dashboard as a string like 000000000000000001234567)
The date and amount you are reversing
The recipient's codice destinatario or PEC (same as the original invoice)

Step 2: Create the FatturaPA XML with document type TD04

The key difference from a regular invoice:

<FatturaElettronicaBody>
  <DatiGenerali>
    <DatiGeneraliDocumento>
      <TipoDocumento>TD04</TipoDocumento>
      <!-- Use a NEW number for the credit note — not the original invoice number -->
      <Numero>NC-2026-0001</Numero>
      <Data>2026-04-20</Data>
      <!-- Amount should be POSITIVE — the system treats TD04 as a negative -->
      <ImportoTotaleDocumento>1190.00</ImportoTotaleDocumento>
    </DatiGeneraliDocumento>

    <!-- Reference to the original invoice -->
    <DatiFattureCollegate>
      <RiferimentoNumeroLinea>1</RiferimentoNumeroLinea>
      <IdDocumento>RE-2026-0042</IdDocumento>   <!-- Original invoice number -->
      <Data>2026-04-01</Data>                   <!-- Original invoice date -->
      <NumItem>1</NumItem>
    </DatiFattureCollegate>

  </DatiGenerali>
  <!-- ... line items, VAT, etc. ... -->
</FatturaElettronicaBody>

Important: The <Numero> of the credit note must be a new sequential number from your credit note series — not the original invoice number.

Step 3: Set the correct amounts

In a nota di credito:

All amounts should be positive numbers in the XML (€1,000.00, not -€1,000.00)
The document type TD04 tells the SDI (and recipient systems) to treat it as a reversal
VAT amounts are also positive — the system deducts them from collected VAT

If you are only partially reversing an invoice (e.g., reversing 2 out of 5 line items), include only the line items being reversed, with their correct quantities and amounts.

Step 4: Include the correct VAT fields

The VAT in the nota di credito must match the VAT rates from the original invoice:

<DatiRiepilogo>
  <AliquotaIVA>22.00</AliquotaIVA>      <!-- Same rate as original -->
  <Natura/>                              <!-- Only if original was VAT-exempt -->
  <ImponibileImporto>1000.00</ImponibileImporto>
  <Imposta>220.00</Imposta>
  <EsigibilitaIVA>I</EsigibilitaIVA>   <!-- I = immediate, D = deferred, S = split payment -->
</DatiRiepilogo>

Step 5: Submit via SDI through your intermediary

Submit the TD04 XML via the same intermediary you use for regular invoices. The SDI processes credit notes the same way as invoices — you'll receive acceptance/rejection notifications.

Step 6: Reconcile in your accounting system

Once the SDI accepts the nota di credito, reconcile it in your accounting software:

Match the credit note against the original invoice in accounts receivable
The net outstanding balance should now reflect the reversed amount
Ensure the VAT credit is recorded in the correct period for your IVA return

What About VAT Reclaim Timing?

Under Italian VAT law, you can reclaim the VAT from a credit note in the same VAT period as the credit note was issued — provided the original invoice was also in a period for which you've filed your IVA return.

If the original invoice was in a period you've already declared: the VAT reclaim goes in the current period's IVA return when the nota di credito is issued.

Common Errors in Nota di Credito

Error 1: Using the original invoice number as the credit note number Each document must have a unique sequential number from your numbering series. A nota di credito gets its own number from its own series (e.g., NC-2026-0001).

Error 2: Using negative amounts in the XML FatturaPA credit notes use positive amounts with TD04 to indicate reversal. Negative amounts cause schema validation errors.

Error 3: Not referencing the original invoice in DatiFattureCollegate While not always required at the schema validation level, omitting the original invoice reference causes problems for recipients' reconciliation. Always include it.

Error 4: Wrong EsigibilitaIVA code If the original invoice used split payment (EsigibilitaIVA = S), the credit note must also use split payment. Mismatching this causes accounting errors.

Error 5: Issuing a credit note after the annual VAT deadline for the relevant period If you issue a credit note to reclaim VAT from a previous year, there are time limits. Consult your commercialista (Italian accountant) for the specific deadline applicable to your situation.

Credit Notes for Invoices Sent to Wrong Codice Destinatario

If an invoice was accepted by SDI but routed to the wrong recipient (wrong codice destinatario), you must:

Issue a nota di credito (TD04) addressed to the wrong recipient (where the original went)
Issue a new invoice (TD01) addressed to the correct recipient

The nota di credito must go to the same wrong recipient as the original — this is the legal reversal. The new invoice goes to the correct recipient. Contact your commercialista about the VAT implications if the wrong recipient has already recorded the invoice.

Summary

Step	What to do
Invoice rejected by SDI (within 5 days)	Correct and resubmit — no credit note needed
Invoice accepted by SDI, full reversal needed	Issue TD04 nota di credito for the full amount
Invoice accepted, partial correction needed	Issue TD04 nota di credito for the difference
Invoice sent to wrong codice destinatario (after 5 days)	TD04 to wrong recipient + new TD01 to correct recipient
Simplified invoice (TD07) needs reversal	Issue TD08 nota di credito semplificata