PEC and Electronic Invoicing in Italy: The Guide

Anyone who is self-employed in Italy cannot avoid two digital obligations: the electronic invoice (electronic invoice) and the PEC (certified email). Both are mandatory for anyone with a Partita IVA. This guide explains how the system works, what you need, and what deadlines and penalties apply.

Electronic Invoicing: Mandatory for Everyone

The electronic invoice has practically replaced the paper invoice. Since January 1, 2024 is it for All holders of a VAT Number Mandatory—even for small business owners in the Lump-sum scheme, regardless of revenue. A paper or PDF invoice alone is no longer valid for tax purposes.

How does the SDI work?

At its heart is the SDI (Interchange System, the tax authority's „exchange system“). Each invoice is treated as structured XML file created and transmitted via the SDI—only then is it legally valid. This is how it reaches the recipient:

• Business Customers (B2B): about their recipient code (seven-digit recipient code) or their PEC address.
• Individual customers without a Partita IVA: The invoice is sent via the SDI to their personal tax account (tax account) submitted; you also provide them with a courtesy copy (PDF).

What do you use to create the invoice?

You need software or a portal that generates XML invoices and sends them to the SDI:

• The free tools from the Agenzia delle Entrate (The „Fatture e Corrispettivi“ portal and the accompanying app).
• Commercial providers (invoicing software) that offer greater convenience and accounting capabilities.

Many do this through their Accountant (tax advisor) are in operation.

What is the PEC?

The PEC (Certified Email, certified email) is an email with legal probative value – similar to a certified letter. For It is mandatory for VAT-registered individuals and businesses (as a digital address) and in the public directory INI-PEC registered. Official communications from government agencies are sent via the PEC, and it can also serve as a channel for receiving electronic invoices. It is set up through a certified provider; for government agency logins, you’ll also need SPID.

Deadlines and Penalties

An „immediate“ invoice must be issued within 12 days be issued (sent to the SDI) after the service is rendered. Late or missing invoices may result in penalties of 70 % of the tax (at least €300 per transaction) or a fixed fine of €250 to €2,000 if VAT is not involved. So be sure to meet the deadlines.

What You Need to Do Next

Set up a PEC (required if you have a Partita IVA), get SPID, and choose an invoicing tool (free from the Agenzia or a commercial one). Test the process by submitting your first invoice to the SDI, and—ideally with the help of your tax advisor—establish a solid routine for deadlines and record retention.