The mandate
Italy is the EU pioneer: since 1 January 2019 virtually all invoices must be issued in FatturaPA format through the government exchange system SdI (Sistema di Interscambio). The obligation was extended to the last exempt group — flat-rate (forfettario) businesses — as of 2024.
Compliance is therefore a commodity in Italy; the practical differences between packages lie in price, usability, digital preservation (conservazione) and fit for the forfettario/ordinario regimes.
Official sources
- Agenzia delle Entrate / FatturaPA — fatturapa.gov.it
- Agenzia delle Entrate — agenziaentrate.gov.it