FatturaPA
Italy's mandatory electronic invoicing system for public administration transactions, using XML format and the Exchange System (SDI) for secure transmission.
Overview
FatturaPA (Fatturazione Elettronica verso la Pubblica Amministrazione) is Italy's national system for electronic invoicing mandated by law for all transactions with public administrations. Established by the 2008 Budget Law, it requires invoices to be transmitted exclusively in electronic format through the official Exchange System (Sistema di Interscambio, SDI).
Key Components
1. Mandatory Requirements
- Electronic Format: Invoices must be created in XML format compliant with FatturaPA technical specifications.
- Electronic Signature: Authenticity and integrity guaranteed by a qualified electronic signature.
- Exchange System (SDI): All invoices must be transmitted through the SDI platform, which handles delivery, notifications, and monitoring.
2. Accreditation Process
From May 5, 2025, a new Accreditation System will replace the previous "Accredit the channel" and "Manage the channel" services. This system streamlines the process for:
- Register the channel
- Manage the channel
Accreditation is required for entities sending or receiving electronic invoices through the SDI.
3. Technical Specifications
The system supports multiple invoice types:
- Standard invoices
- Credit memos
- Self-billing documents
- Prepayment invoices
Technical documentation includes:
- FatturaPA XML Schema (v2.3)
- UBL (Universal Business Language) and CII (Cross Industry Invoice) formats for European compliance
- PEPPOL BIS 3 specifications for cross-border invoicing
4. Compliance and Evolution
The system aligns with European Directive (UE) 2014/55 and standards EN 16931-1. Recent updates include:
- Version 2.3 of technical specifications (effective May 15, 2023)
- Support for Italian-specific fiscal elements like split-payment and withholding tax