Italy’s e‑invoicing system will adopt new SDI technical specifications effective 15 May 2026, adding VAT‑group checks, expanded accreditation limits, and a sports‑worker exemption code. The ViDA directive will require Italy to shift from its centralized SdI model to a decentralized reporting architecture by 1 January 2035, and to adopt the EN16931 standard. These changes affect ERP vendors, e‑invoicing service providers, and all businesses issuing electronic invoices in Italy.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
InvoiceNavigator · about 11 hours ago
Italy requires all B2B, B2C and B2G invoices to be submitted electronically via the Sistema di Interscambio (SDI) in FatturaPA XML format. The mandate, effective since January 2019, imposes a 12‑day transmission window, mandatory digital signatures, and penalties of 90‑180% of the VAT amount for non‑compliance. Cross‑border transactions must also be reported through SDI’s Esterometro system.
Commercialista Telematico · 13 days ago
The article examines a case where an Italian company offers a €5,000 discount to a German customer in exchange for advertising services, treating the discount as a VAT swap under Article 11 of DPR 633/1972. It discusses whether the discount should be applied as a reduction on the supply invoice or issued as a separate credit note, and explains the reverse charge mechanism in Italy.
Commercialista Telematico · 27 days ago
The 2026 Italian Budget Law amended the VAT base for permutative operations, aligning with EU Directive 2006/112/CE. The new rule requires the taxable base to be the normal value of goods and services, defined as the price a transferee would pay in free competition to an independent third party. This change applies to all permutative operations under Italian VAT law.
VatCalc · 29 days ago
Italy's 2026 Budget Law introduces a 2% AgCom contribution on Italian‑sourced digital, media and platform revenues, effective March 2026. The levy applies to both Italian and non‑Italian entities, with per‑mille rates ranging from 0.05% to 0.2% across activity categories and a €100 de‑minimis threshold. Filing is required via AgCom's electronic portal, with penalties up to €130,000 for non‑compliance.
SAFT Validator · about 2 months ago
Italy became the first EU country to mandate electronic invoicing for all VAT‑registered businesses in 2019, expanding the requirement to micro‑businesses in 2024 and introducing FatturaPA v1.9 in 2025. The SDI clearance model has reduced the VAT gap and serves as a benchmark for the EU’s ViDA framework. The current EU derogation expires at the end of 2027, while the consolidated VAT code will take effect on 1 January 2027.
VatCalc · 2 months ago
Italy has postponed its planned €2 customs handling fee for e‑commerce parcels from outside the EU until the EU-level fee takes effect on 1 July 2026. The fee would apply to parcels not exceeding €150 intrinsic value, covering both B2C and B2B shipments, and is expected to generate €123 million in 2026 and €245 million from 2027 onward. The EU will introduce an interim €3 levy from 1 July 2026 and a €2 levy from 1 November 2026, with plans to remove the €150 de‑minimis exemption in 2028.
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
The SDI technical specifications version 1.9.1 take effect, adding a VAT group check (error code 00327), expanding WS/SFTP accreditation to 300 recipient codes, and introducing the ESENZSPORT code for sports‑worker tax exemption.
Italy must transition from its centralized SdI model to a decentralized reporting model by 1 January 2035, the end of the EU derogation.
Italy will need to adopt the EN16931 European standard, replacing its proprietary FatturaPA XML format.
The updated procedures allow up to 300 recipient codes per request.
The new code is ESENZSPORT, added to the FatturaPA XML format.
Primary source
Read the full article at The Invoicing HubThis summary was published on VATfaqs.com on 19 May 2026. It relates to VAT developments in Italy. The original source is The Invoicing Hub.
