Educational guide
How to Invoice in Italy
What an Italian invoice has to contain, why domestic invoices travel through the Sistema di Interscambio, and which IVA rates apply, each quoted and dated from the Agenzia delle Entrate or EU law.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In Italy, IVA (value added tax) is run by the Agenzia delle Entrate. The Agenzia delle Entrate's e-invoicing guide (December 2025) says: "Dal 1° gennaio 2019 tutte le fatture emesse, a seguito di cessioni di beni e prestazioni di servizi effettuate tra soggetti residenti o stabiliti in Italia, potranno essere solo fatture elettroniche." (our translation: from January 1, 2019, every invoice issued for supplies of goods and services between parties resident or established in Italy can only be an electronic invoice.) It adds: "Questo obbligo si affianca a quello già previsto dal 31 marzo 2015 per le fatture emesse nei confronti della Pubblica Amministrazione" (our translation: this obligation sits alongside the one in place since March 31, 2015 for invoices issued to the public administration).
Those invoices move through the Sistema di Interscambio (SdI). The FatturaPA site run for the Agenzia delle Entrate (checked October 31, 2026) says: "Il Sistema di Interscambio, gestito dall'Agenzia delle Entrate, è un sistema informatico in grado di: ricevere le fatture sotto forma di file con le caratteristiche della FatturaPA; effettuare controlli sui file ricevuti; inoltrare le fatture verso le amministrazioni pubbliche destinatarie, o verso cessionari/committenti privati (B2B e B2C)." (our translation: the SdI, run by the Agenzia delle Entrate, is a computer system that can receive invoices as files in the FatturaPA format, check the files it receives, and forward the invoices to the public bodies they are addressed to or to private customers, B2B and B2C.)
Worked example, using sample figures: an Italian consultant bills a client in Italy €1,500.00 for a project taxed at the ordinary rate of 22% quoted below. The IVA is €1,500.00 × 22% = €330.00, so the client is billed €1,500.00 + €330.00 = €1,830.00. The rate that applies depends on what you supply, so check it before you invoice.
These rules change. For anything specific to your business, check the Agenzia delle Entrate's pages or ask a local commercialista.
Invoice checklist for Italy
Each item has a note on what to include and when it applies.
Date of issue
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the date of issue".
Sequential invoice number
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "a sequential number, based on one or more series, which uniquely identifies the invoice".
Your VAT identification number
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services".
Names and addresses of both parties
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the full name and address of the taxable person and of the customer".
What you supplied
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the quantity and nature of the goods supplied or the extent and nature of the services rendered".
Taxable amount and unit price
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price".
IVA rate and amount
RequiredEU law (Directive 2006/112/EC, Article 226, consolidated version of 14 April 2025) lists "the VAT rate applied" and "the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded".
Electronic format through the SdI
RequiredThe Agenzia delle Entrate's e-invoicing FAQ (checked October 31, 2026) quotes the law: "per le cessioni di beni e le prestazioni di servizi effettuate tra soggetti residenti o stabiliti nel territorio dello Stato, e per le relative variazioni, sono emesse esclusivamente fatture elettroniche utilizzando il Sistema di Interscambio e secondo il formato di cui al comma 2" (our translation: for supplies of goods and services between parties resident or established in Italy, and for changes to them, invoices are issued only as electronic invoices through the SdI and in the format set out in paragraph 2).
Tax and regulatory themes in Italy
IVA rates
The Agenzia delle Entrate's page on general rules and rates (last updated December 12, 2020) says: "In Italia l'aliquota ordinaria Iva è del 22%." (our translation: in Italy the ordinary IVA rate is 22%.) It lists reduced rates, including "4%, per esempio per alimentari, bevande e prodotti agricoli" (our translation: 4%, for example for food, drinks and farm products), and points to the full list: "L'elenco completo dei beni a cui si applicano aliquote ridotte è contenuto nella tabella A parte II, parte II-bis e parte III del DPR n. 633/1972." (our translation: the full list of goods with reduced rates is in table A, parts II, II-bis and III, of Presidential Decree 633/1972.)
E-invoices for B2B and B2C
The Agenzia delle Entrate's e-invoicing guide (December 2025) says: "L'obbligo di fattura elettronica, introdotto dalla Legge di Bilancio 2018, vale sia nel caso in cui la cessione del bene o la prestazione di servizio è effettuata tra due soggetti Iva (operazioni B2B, cioè Business to Business), sia nel caso in cui la cessione/prestazione è effettuata da un soggetto Iva verso un consumatore finale (operazioni B2C, cioè Business to Consumer)." (our translation: the e-invoicing obligation, brought in by the 2018 Budget Law, applies both to sales between two IVA-registered parties, B2B, and to sales by an IVA-registered party to a final consumer, B2C.)
Customers outside Italy
The Agenzia delle Entrate's e-invoicing guide (December 2025) says: "Per quanto riguarda le fatture emesse verso soggetti esteri e le autofatture o fatture di integrazione Iva delle fatture ricevute da soggetti esteri, l'emissione della fattura elettronica è facoltativa." (our translation: for invoices issued to foreign parties, and for self-invoices or IVA supplements to invoices received from foreign parties, issuing an e-invoice is optional.) Ask a local commercialista what reporting applies when you don't.
Flat-rate regime (forfettario)
The Agenzia delle Entrate's e-invoicing guide (December 2025) says: "Il forfettario deve obbligatoriamente indicare in fattura il riferimento normativo da cui scaturisce la non indicazione dell'Iva in fattura" (our translation: a flat-rate taxpayer must state on the invoice the legal reference that explains why no IVA is shown). The wording it gives is: "Operazione effettuata in regime forfettario ai sensi dell'articolo 1, commi da 54 a 89, della Legge n. 190/2014 e successive modificazioni" (our translation: transaction carried out under the flat-rate regime under article 1, paragraphs 54 to 89, of Law 190/2014 as amended).
Payment methods in Italy
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Italy
- Send each e-invoice through the SdI, not straight to the client. The Agenzia delle Entrate's FAQ (checked October 31, 2026) says: "La fattura elettronica che viene inviata direttamente alla casella PEC del cliente, non passando per il SdI, si ha per non emessa." (our translation: an e-invoice sent straight to the client's certified email box, without passing through the SdI, counts as not issued.)
- Keep your e-invoices. The Agenzia delle Entrate's e-invoicing guide (December 2025) says the agency's services "permettono anche di conservarle nel tempo in maniera conforme, sicura e inalterabile" (our translation: also let you store them over time in a compliant, secure and unalterable way).
Questions about invoicing in Italy
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Italy.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Topic | Source and date |
|---|---|
| Invoice contents | EU law: Directive 2006/112/EC, Article 226 (consolidated version of 14 April 2025) |
| E-invoicing through the SdI | Agenzia delle Entrate e-invoicing guide (December 2025); FatturaPA (checked October 31, 2026) |
| IVA rates | Agenzia delle Entrate, general rules and rates (last updated December 12, 2020) |
| Flat-rate invoice wording | Agenzia delle Entrate e-invoicing guide (December 2025) |
When this isn't for you
This guide covers invoicing between businesses and clients in Italy. For public-administration invoices, split payment, reverse charge or stamp duty, follow the Agenzia delle Entrate's specific guidance or ask a local commercialista.