{"id":325724,"date":"2026-07-06T13:13:48","date_gmt":"2026-07-06T11:13:48","guid":{"rendered":"https:\/\/italien.news\/uncategorized\/pec-elektronische-rechnung-italien\/"},"modified":"2026-07-06T13:45:33","modified_gmt":"2026-07-06T11:45:33","slug":"pec-electronic-invoice-italy","status":"publish","type":"post","link":"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/","title":{"rendered":"PEC and Electronic Invoicing in Italy: The Guide"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Elektronische_Rechnung_Pflicht_fur_alle\" >Electronic Invoicing: Mandatory for Everyone<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Wie_funktioniert_das_SDI\" >How does the SDI work?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Womit_erstellst_du_die_Rechnung\" >What do you use to create the invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Was_ist_die_PEC\" >What is the PEC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Fristen_und_Strafen\" >Deadlines and Penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/italien.news\/en\/leben\/arbeit\/pec-elektronische-rechnung-italien\/#Was_du_als_Nachstes_tun_musst\" >What You Need to Do Next<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Anyone who is self-employed in Italy cannot avoid two digital obligations: the <em>electronic invoice<\/em> (electronic invoice) and the <em>PEC<\/em> (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.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Elektronische_Rechnung_Pflicht_fur_alle\"><\/span>Electronic Invoicing: Mandatory for Everyone<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>electronic invoice<\/strong> has practically replaced the paper invoice. Since <strong>January 1, 2024<\/strong> is it for <strong>All holders of a <a href=\"https:\/\/italien.news\/en\/live-2\/work\/register-for-a-vat-number\/\">VAT Number<\/a><\/strong> Mandatory\u2014even for small business owners in the <a href=\"https:\/\/italien.news\/en\/live-2\/steer\/italian-flat-rate-scheme\/\">Lump-sum scheme<\/a>, regardless of revenue. A paper or PDF invoice alone is no longer valid for tax purposes.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Wie_funktioniert_das_SDI\"><\/span>How does the SDI work?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At its heart is the <strong>SDI<\/strong> (<em>Interchange System<\/em>, the tax authority's \u201eexchange system\u201c). Each invoice is treated as <strong>structured XML file<\/strong> created and transmitted via the SDI\u2014only then is it legally valid. This is how it reaches the recipient:<\/p>\n<ul>\n<li><strong>Business Customers (B2B):<\/strong> about their <em>recipient code<\/em> (seven-digit recipient code) or their PEC address.<\/li>\n<li><strong>Individual customers without a Partita IVA:<\/strong> The invoice is sent via the SDI to their personal tax account (<em>tax account<\/em>) submitted; you also provide them with a courtesy copy (PDF).<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_3o3 jnews_module__0_6af1c729dd66b  jeg_pb_boxed    with-format-icon\" data-unique=\"jnews_module__0_6af1c729dd66b\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/italien.news\/en\/leben\/arbeit\/partita-iva-eroeffnen\/\" aria-label=\"Read article: Registering for a Partita IVA: Becoming Self-Employed in Italy\"><div class=\"thumbnail-container animate-lazy  size-715\"><img decoding=\"async\" width=\"350\" height=\"250\" src=\"https:\/\/italien.news\/wp-content\/themes\/jnews\/assets\/img\/jeg-empty.png\" class=\"attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image\" alt=\"Freelancer \u00a9 shutterstock.com\" sizes=\"(max-width: 350px) 100vw, 350px\" data-src=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-350x250.webp\" data-srcset=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-350x250.webp 350w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-120x86.webp 120w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-750x536.webp 750w\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/italien.news\/en\/leben\/arbeit\/partita-iva-eroeffnen\/\">Opening a Partita IVA: Becoming Self-Employed in Italy<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/italien.news\/en\/leben\/arbeit\/partita-iva-eroeffnen\/\"><div class=\"jeg-fa-4 jeg-icon-svg jeg-svg-clock-o\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1536 1792\" aria-hidden=\"true\"><g transform=\"translate(0 1536) scale(1 -1)\"><path fill=\"currentColor\" d=\"M896 992v-448q0 -14 -9 -23t-23 -9h-320q-14 0 -23 9t-9 23v64q0 14 9 23t23 9h224v352q0 14 9 23t23 9h64q14 0 23 -9t9 -23zM1312 640q0 148 -73 273t-198 198t-273 73t-273 -73t-198 -198t-73 -273t73 -273t198 -198t273 -73t273 73t198 198t73 273zM1536 640 q0 -209 -103 -385.5t-279.5 -279.5t-385.5 -103t-385.5 103t-279.5 279.5t-103 385.5t103 385.5t279.5 279.5t385.5 103t385.5 -103t279.5 -279.5t103 -385.5z\"\/><\/g><\/svg><\/div> July 6, 2026<\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>Here's how to register for a Partita IVA in Italy: Registration with the Agenzia delle Entrate, ATECO code, INPS contributions, the flat-rate tax regime, and ongoing obligations.<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n\t\t\t\t    <div class='preloader_type preloader_dot'>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader dot\">\n\t\t\t\t            <span><\/span><span><\/span><span><\/span>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader 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class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Womit_erstellst_du_die_Rechnung\"><\/span>What do you use to create the invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You need software or a portal that generates XML invoices and sends them to the SDI:<\/p>\n<ul>\n<li>The <strong>free tools from the Agenzia delle Entrate<\/strong> (The \u201eFatture e Corrispettivi\u201c portal and the accompanying app).<\/li>\n<li><strong>Commercial providers<\/strong> (invoicing software) that offer greater convenience and accounting capabilities.<\/li>\n<\/ul>\n<p>Many do this through their <a href=\"https:\/\/italien.news\/en\/live-2\/steer\/italian-accountant\/\">Accountant<\/a> (tax advisor) are in operation.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_ist_die_PEC\"><\/span>What is the PEC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>PEC<\/strong> (<em>Certified Email<\/em>, certified email) is an email with <strong>legal probative value<\/strong> \u2013 similar to a certified letter. For <strong>It is mandatory for VAT-registered individuals and businesses<\/strong> (as a digital address) and in the public directory <em>INI-PEC<\/em> 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\u2019ll also need <a href=\"https:\/\/italien.news\/en\/emigrate\/registration\/apply-for-a-spid\/\">SPID<\/a>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Fristen_und_Strafen\"><\/span>Deadlines and Penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An \u201eimmediate\u201c invoice must be issued within <strong>12 days<\/strong> be issued (sent to the SDI) after the service is rendered. Late or missing invoices may result in penalties of <strong>70 % of the tax (at least \u20ac300 per transaction)<\/strong> or a fixed fine of \u20ac250 to \u20ac2,000 if VAT is not involved. So be sure to meet the deadlines.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_du_als_Nachstes_tun_musst\"><\/span>What You Need to Do Next<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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\u2014ideally with the help of your tax advisor\u2014establish a solid routine for deadlines and record retention.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_block_heading jeg_block_heading_6 jeg_alignleft jnews_module__1_6af1c729dffa8\">\n                <h3 class=\"jeg_block_title\"><span>FAQ - Frequently Asked Questions About PEC and Electronic Invoicing<\/span><\/h3>\n                \n            <\/div><div  class='jnews-faq-wrapper jnews_module__2_6af1c729e0120 style-4'>\n\t\t\t\t    \n        <div class=\"list-wrapper expand\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Do I have to issue electronic invoices?\">\n                <h5 class=\"question\">Do I have to issue electronic invoices?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\">\n                <p>Yes. As of January 1, 2024, electronic invoicing is mandatory for everyone with a Partita IVA\u2014including those under the forfettario regime\u2014regardless of revenue.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What is the SDI?\">\n                <h5 class=\"question\">What is the SDI?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>The tax authority's Sistema di Interscambio: the platform through which every electronic invoice must pass as an XML file in order to be valid.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: How do I issue an invoice to a residential customer?\">\n                <h5 class=\"question\">How do I issue an invoice to a private customer?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Submit it via the SDI using the code \u201e0000000\u201d; the invoice will be sent to their cassetto fiscale. You should also provide a courtesy copy as a PDF.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What is a &quot;codice destinatario&quot;?\">\n                <h5 class=\"question\">What is a codice destinatario?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>A seven-digit recipient code that business customers use to receive their electronic invoices in the SDI. Alternatively, the PEC address can be used.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What is a PEC?\">\n                <h5 class=\"question\">What is a PEC?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>A certified email with legal evidentiary value, comparable to a registered letter. It is mandatory for Partita IVA holders.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: As a small business owner, do I need a PEC?\">\n                <h5 class=\"question\">As a small business owner, do I need a PEC?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Yes. Even self-employed individuals under the forfettario regime need a PEC as a digital address.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What do I use to create invoices?\">\n                <h5 class=\"question\">What do I use to create invoices?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Using the free tools provided by the Agenzia delle Entrate or commercial invoicing software\u2014often through a tax advisor.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What is the payment deadline for the invoice?\">\n                <h5 class=\"question\">What is the payment due date for the invoice?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>An immediate invoice must be sent to the SDI within 12 days of the service being rendered.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: What are the penalties?\">\n                <h5 class=\"question\">What are the penalties?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Failure to file an invoice or late filing of an invoice 70 % is subject to a tax penalty (at least \u20ac300 per transaction) or a fixed fine of \u20ac250 to \u20ac2,000.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Is PEC the same as SPID?\">\n                <h5 class=\"question\">Is PEC the same as SPID?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>No. PEC is a certified email; SPID is the digital identity used for logging into government websites. Self-employed individuals generally need both.<\/p>\n\n            <\/div>\n        <\/div>\n\t\t    <\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div style=\"border: 1px solid #f1f1f1; padding: 15px;\">\n<h4>Sources<\/h4>\n<ol style=\"font-size: 11px; line-height: 1.5;\">\n<li><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/aree-tematiche\/fatturazione-elettronica\" target=\"_blank\" rel=\"noopener\">Italian Revenue Agency \u2013 Electronic Invoicing<\/a> (accessed July 2026)<\/li>\n<li><a href=\"https:\/\/www.agid.gov.it\/it\/piattaforme\/posta-elettronica-certificata\" target=\"_blank\" rel=\"noopener\">AgID \u2013 Certified Email (PEC)<\/a> (accessed July 2026)<\/li>\n<\/ol>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>PEC and Electronic Invoicing (fattura elettronica) in Italy: Mandatory for Everyone with a Partita IVA\u2014How the SDI Works, What PEC Is, Deadlines, Penalties, and First Steps.<\/p>","protected":false},"author":2,"featured_media":303384,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"inwp_podcast_mp3":"","inwp_podcast_apple":"","inwp_podcast_spotify":"","inwp_podcast_youtube":"","inw_restaurant_url":"","inw_restaurant_lat":"","inw_restaurant_lng":"","in_event_type":"","in_event_featured":"","in_event_teaser":"","in_event_name":"","in_event_address":"","in_event_status":"","in_event_turnus":"","inw_hotel_email":"","inw_hotel_type":"","inw_hotel_name":"","inw_hotel_street":"","inw_hotel_zip":"","inw_hotel_city":"","inw_hotel_region":"","inw_hotel_country":"","inw_hotel_phone":"","inw_hotel_url":"","inw_hotel_lat":"","inw_hotel_lng":"","inw_hotel_pricerange":"","inw_hotel_stars":"","inw_hotel_amenities":"","in_event_start":"","in_event_end":"","in_event_time":"","in_event_time_end":"","in_event_location":"","in_event_city":"","in_event_region":"","in_event_price":"","in_event_organizer":"","in_event_url":"","in_event_sort":"","in_event_sort_end":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"F\u00fcr Selbstst\u00e4ndige Pflicht: So funktionieren die elektronische Rechnung \u00fcber das SDI und die zertifizierte E-Mail PEC \u2013 inklusive Fristen, Strafen und den ersten Schritten mit Partita IVA."},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":[],"footnotes":""},"categories":[19791],"tags":[19800,20251,19818],"class_list":["post-325724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeit","tag-auswandern-italien","tag-leben-in-italien","tag-partita-iva"],"_links":{"self":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts\/325724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/comments?post=325724"}],"version-history":[{"count":0,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts\/325724\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/media\/303384"}],"wp:attachment":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/media?parent=325724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/categories?post=325724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/tags?post=325724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}