Italy E-Invoicing Updates 2026: Latest Regulatory Changes

Italy's e-invoicing system continues to evolve in 2026. While the core mandate is stable — FatturaPA has been mandatory for B2B since January 2019 — the Agenzia delle Entrate regularly refines the technical specifications, expands cross-border requirements, and adjusts the SDI infrastructure. Here's what changed and what you need to know.

April 2026 — Cross-Border Invoicing (Esterometro) Refinements

What changed: The Agenzia delle Entrate has further clarified the use of esterometro replacement codes for cross-border transactions. Since July 2022, Italian VAT-registered businesses have been required to report cross-border B2B transactions via the SDI using special document type codes (TD17, TD18, TD19, TD28) rather than the old quarterly esterometro form.

In 2026 the enforcement is tighter:

Stricter validation of TD17/TD18/TD19 submissions at the SDI level
New guidance on the 15-day transmission deadline for inbound cross-border invoices
Clarification that documents under €5,000 threshold still require the appropriate TD code if the counterpart is EU-registered

Action required: If your business has EU suppliers or customers, verify that your software is correctly routing cross-border documents through the SDI with the right document type code. Many tools updated their cross-border handling in late 2025 — confirm your version is current.

Q1 2026 — FatturaPA Schema Version Updates

What changed: The Agenzia delle Entrate released updated technical documentation for the FatturaPA schema v1.2.2, with minor clarifications on:

CodiceDestinatario field validation: stricter checks on 7-character codes vs. 0000000 (generic code for paper recipients)
AliquotaIVA precision: more explicit validation for zero-rated invoices under natura N2 codes
RiferimentoNormativo field guidance for forfettario invoices

Most software providers have already incorporated these clarifications. If you use custom-built XML generation (via API), review the updated XSD schema available on the Agenzia delle Entrate portal.

January 2026 — B2C E-Receipt (RT) Integration with SDI

What changed: The Agenzia delle Entrate has expanded guidance on how registratori di cassa telematici (RT devices for B2C fiscal receipts) interact with the SDI for businesses that issue both B2B FatturaPA and B2C fiscal receipts.

Key clarification: Retailers that issue a fattura at a customer's request (converting a B2C sale to a B2B invoice) must now use the SDI pathway even for transactions originally registered as B2C fiscal receipts.

2025 Retrospective — What Stabilised Last Year

Looking back at 2025 changes that are now fully in effect:

Conservazione sostitutiva term clarified (2025): The 10-year preservation requirement was re-confirmed following legislative debate. There were proposals to reduce it to 7 years (aligned with general accounting records) but the 10-year requirement remains for FatturaPA documents.

SDI capacity improvements (2025): The SDI infrastructure was upgraded to handle higher daily volumes. Peak processing times (end of month, quarterly deadlines) improved. Average processing time from submission to delivery receipt is now typically under 5 minutes for well-formed documents.

Regime forfettario threshold (2025): The flat-rate regime threshold remained at €85,000 annual revenue — unchanged from 2024. Businesses under this threshold continue to be exempt from IVA but must send FatturaPA. Existing forfettario users should verify their RegimeFiscale code is still correct (RF17 or RF19).

What to Watch in 2026

ViDA (VAT in the Digital Age) — EU-level changes: The EU's ViDA directive, which mandates real-time digital reporting for intra-EU B2B transactions, is progressing toward implementation. Italy, as a country that already has mandatory e-invoicing, is generally well-positioned, but the cross-border SDI/Peppol interoperability requirements will require software updates when ViDA goes live (expected 2028).

FatturaPA for public administration (B2G): The FatturaPA mandate for public sector invoicing (in place since 2015 for central government, 2018 for local authorities) continues to evolve. New requirements for structured purchase order references in PA invoices are expected in late 2026.

Resources

Last updated: 18 April 2026. We update this article as new regulatory guidance is published.