Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- A full invoice should show its date of issue and a unique progressive number. The supplier's name or business name, address and VAT identification number must be included; identify the customer by name and address, adding its VAT number for a taxable business or its tax code for a private consumer.
- Describe the nature, quality and quantity of the goods or services. State the date of the taxable operation or advance payment if different from the invoice date and identify any discount or allowance that affects the taxable amount.
- Show taxable amount, VAT rate and VAT amount, with amounts rounded to cents, and identify exemptions, non-taxable operations, reverse charge or special regimes using the statutory references that apply. A margin-scheme invoice must not expose VAT as a separately deductible amount.
- Where an invoice is issued by the customer or a third party, make the required indication. For intra-Community supplies of new means of transport, include the vehicle, vessel or aircraft details specified by law.
- For an immediate invoice, the general issue deadline is within 12 days of the operation. For a deferred invoice supported by the required transport or delivery documents, the invoice may generally be issued by the 15th day of the following month. The transmission deadline to SdI may be governed by additional technical rules.
Tax notes
VAT subjects generally invoice transactions covered by Italian VAT law. Retail and similar sales may use an electronic commercial receipt unless the customer requests an invoice or another rule requires one.
Domestic VAT-subject invoices generally pass through SdI for both businesses and consumers, subject to statutory exclusions, including specified healthcare/privacy and foreign-party cases. Check the seller's current regime and transaction.
Use the correct recipient VAT number or consumer tax code, time-of-supply date, and tax wording for reverse charge, exports, OSS, exempt services or margin schemes. These treatments are not interchangeable.
Electronic invoicing
Most domestic invoices by VAT subjects resident or established in Italy must be prescribed-format electronic files submitted through SdI; a directly emailed PDF does not replace the tax invoice. Consumers may also receive a readable paper copy while the electronic original remains the tax document. Foreign or non-established suppliers and statutory exceptions can follow separate rules. Public-administration invoices have their own routing.
Record retention
Italian commercial records generally require retention for at least ten years. Electronic invoices must use the legally compliant preservation process and remain accessible and readable; saving an XML attachment alone may not suffice. An open assessment, audit or dispute can extend retention.
Important cautions
- E-invoicing coverage depends on establishment, VAT regime, customer and invoice type. SdI validation does not certify the substantive VAT treatment.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- Italian VAT Decree 633/1972, Article 21
- Italian Revenue Agency: Consumer guide to electronic invoice consultation
- Italian Revenue Agency: Electronic invoice information notice
- Italian VAT Decree 633/1972, Article 39 (storage of invoices)
- Italian Taxpayer Statute, Article 8
- Italian Revenue Agency: Guide to compiling electronic invoices
Reviewed against the references above on .