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Italy SdI e-invoicing – micro businesses mandated Jan 2024

1 Jan 2024: micro businesses mandated in SdI e-invoicing

All remaining businesses with a turnover not exceeding €25,000 per annum are included within the SdI e-invoicing obligations from 1 January 2024. Over the past two years, there has been a phased introduction for small businesses.

But, key healthcare professionals will be exempted until 1 January 2025.

SdI (Sistema di Interscambio) pre-clearance e-invoicing was introduced in January 2019.

1 July 2022: small businesses mandated in phased launch; cross-border invoices included; and Esterometro withdrawn

A range of changes to the Italian VAT e-invoicing regime, SDI (Sistema Di Interscambio), are being implemented on 1 July 2022 by Agenzia delle Entrate. This includes businesses on the flat-rate scheme.

These include:

  • bringing all small taxpayers (turnover above €25,000 per annum) into the regime over the next 18 months;
  • including cross-border invoices for the first time;
  • which means the Esterometro reporting can be scraped.

Learn more about Italian VAT in our country guide.

Allocating correct TipoDocumento invoice code

The changes will require affected businesses to be able to allocate the correct TDO1 code to foreign sales invoices. This indicates sales to a foreign customer for an intra-community supply or export. Non-Italian purchase invoices should use one of the following codes:

  • TD17 – services
  • TD18 – intra-community goods acquisitions
  • TD19 – other purchases

SdI reporting deadlines

Whilst billed as live-reporting, the reporting deadline for invoices is as follows:

  • Sales invoices within 12 days of time of supply
  • Purchase invoices by the 15th of the month following the time of supply

The extension of SdI from domestic-only transactions to sales or purchases from abroad will facilitate the introduction of pre-filled Italian VAT returns from 1 July 2022. Check out the countries that have implemented pre-filled VAT / GST returns around the world. This still only applies to resident businesses – foreign VAT registered businesses are excluded. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

SdI B2B real time invoices since 1 January 2019 

Italy introduced its government pre-clearance VAT invoice transaction reporting on 1 January 2019 initially for B2B and B2C domestic transactions. It was required for B2G invoicing since 2014. It requires taxpayers to electronic transmit their sales invoices to the government portal for live validation and approval – only after this process is it a valid VAT invoice. The government then makes it available to the purchaser – download or automated delivery.

Withdrawal of Esterometro reporting July 2022

With the above extension of the SdI regime, the Esterometro return is now redundant and so is being withdrawn.

In January 2019, Italy introduced the quarterly Esterometro report to capture the cross-border exports and intra-community transactions not covered by SdI. Esterometro was a replacement for the Spesometro, a complete invoicing listing report.

EU harmonisation via VAT in the Digital Age – Continuous Transaction Controls

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and  Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package  proposals for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030? Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia 2025 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland 2025 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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