Overview
Learn how to clear electronic invoices (e-invoices) using the 'Sistema di Interscambio' (SdI), or 'Exchange System' (ES) as required by all businesses registered to collect value-added tax (VAT) in Italy.
From January 2019, all businesses registered to collect value-added tax (VAT) in Italy must issue invoices electronically. This must be done after clearing them through the country’s online exchange system: Sistema di Interscambio (SdI).
This law applies to all types of sales, including those of hoteliers selling their services to guests.
Under this law, hoteliers fall into the business-to-consumer category and are required to comply when a guest requests an invoice.
Clearance is the process where property owners or operators must first prepare their e-invoices in the FatturaPA format and submit it to the SdI for review.
After an e-invoice is successfully cleared by the SdI, property owners/operators may accept payment from the guest.
Invoices not submitted via the SdI can incur a penalty of between 90% and 180% of the VAT due on the invoice.
Property owners are also required to securely store FatturaPA e-invoices once they are successfully cleared, and also store the delivery receipts received from SdI.
Manual e-invoicing
To help you comply with this requirement, you can now use the platform to download a FatturaPA XML of the latest invoice of a registration.
This FatturaPA XML file will contain all mandatory information required by SdI. However, you can add additional data to the XML file according to your business needs by editing the file in an XML editor.
A 'qualified electronic signature' (QES) needs to be included in the FatturaPA file to verify the e-invoice.
To submit FatturaPA files to SdI, you must use an intermediary with a 'certified email' (CEM) from which the e-invoices can be sent and received.
Once the e-invoice is successfully cleared by SdI, payments can be accepted from guests.
After clearance, you are required to securely archive FatturaPA e-invoices and delivery receipts in compliance with Agency for Digital Italy requirements.
💡 The European Union maintains a list of active trust service providers that can provide a QES.
💡 The Agency for Digital Italy maintains a list of intermediaries with a CEM.
Download a FatturaPA file
Go to Setup > Setup taxes > click on the Settings tab. Check and confirm the VAT number and fiscal code are correct. These details will be included in the downloaded file.
Go to the relevant reservation and generate an invoice
Once an invoice is generated, a FatturaPA button will become available. Click on this button to download the FatturaPA file. This file can be edited using an XML editor before submission to the SdI for clearance.
Frequently asked questions
Where can I find more information about Italian e-invoicing clearance?
The FatturaPA website provides information and resources in Italian and English.
What data is contained in the FatturaPA file?
The data contained in the file matches the mandatory data as outlined in the excel spreadsheet found on the FatturaPA website. The VAT number and fiscal code saved on the platform are also included in the exported file.
💡 All percentage taxes configured in the platform are included in the FatturaPA file as VATs.