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E-Invoicing Italy

After sending the E-Invoice, we must await a response from the tax authority. As soon as we get the response, we process the state of the E-Invoice. The EFR will however respond immediately to the register request.

ESR.DDto Fields​

NameDescriptionFormatExample
Codice Destinatario (B2B)The Codice Destinatario identifies the electronic channel through which the SdI delivers the E-Invoice to the buyer.Regex"WSRLPXY"
Codice Fiscale (B2B, B2C)The Codice Fiscale is the Italian tax code: 16 characters for natural persons, 11 digits for companies, condominiums and associations.Regex"TMBLRT66T19A944Z"
PEC Destinatario (B2B, B2C)The buyer's certified email address (PEC). The SdI uses it only if no Codice Destinatario is given and the buyer has not registered an electronic channel.Regex"TMBLRT66T19A944Z;j.doe@efsta.eu"
note

Alternatively, you can also specify it in the Customer section using one of the following fields:

  • IT_CodiceDestinatario
  • IT_PECDestinatario
  • IT_CodiceFiscale
note

The buyer needs either a P.IVA in ESR.Ctm.TaxId or a Codice Fiscale. Codice Destinatario and PEC are optional: without them, the SdI delivers the E-Invoice to the address the buyer has registered, or makes it available in the buyer's reserved area on the website of the Agenzia delle Entrate.

Example Request
{"Tra":
    {"ESR":
        {"DT": "INVOICE", "DD": "IT", "DDto": "WSRLPXY",
        "Ctm": {"TaxId": "IT02348690211", "Nam": "The Buyercompany S.p.A", "Adr": "Via Roma 1", "Zip": "12345", "City": "Milano (MI)"},
        "PosA": {
            "Pos": { "PN": "1", "Dsc": "Esempio di prodotto", "TaxG": "B", "Amt": "1.00"}},
        "PayA": {
            "Pay": { "Dsc": "Contanti", "PayG": "cash", "Amt": "1.00"}}
        }
    }
}

Undeliverable E-Invoices​

If the SdI cannot deliver an E-Invoice, it makes it available in the buyer's reserved area on the website of the Agenzia delle Entrate. For an Italian buyer, the E-Invoice is issued anyway. For B2B E-Invoices, an email to the address in ContactElectronicMail asks you to inform the buyer. For B2C E-Invoices no email is sent: hand over a copy, e.g. the printout, and inform the buyer that the original is available in the reserved area.

The SdI never delivers E-Invoices to foreign buyers (buyer with a foreign ESR.Ctm.TaxId). The email asks you to forward the attached E-Invoice to the buyer: it is issued once you send it.

Important

Do not resend an undeliverable E-Invoice, as this issues a second E-Invoice for the same sale. Only E-Invoices with a delivery error should get corrected and resent (see "Delivery Error" in Use Cases).

Regime Forfettario​

The Regime Forfettario is a special tax regime for small businesses in Italy.
Invoices below €77.47 are tax exempt, while invoices above this threshold require duty stamps instead of VAT.

To enable this regime, set the tax mode to RF19. This can either be configured at

  • Profile/Attributes in the EFR: Fiscal_TaxMd = RF19 (recommended)
  • or sent by every transaction: ESR.TaxMd = "RF19"

When RF19 is active, the EFR automatically assigns the appropriate TaxExemption code "NS", which is required by Epson printers for each invoice line without tax. For invoices above €77.47 that require duty stamps, the customer must include the total stamp amount in the transaction. For example, if the total stamp amount is €12:
ESR.IT_ImportoBollo = "12.00".

Regulatory-Compliant Preservation​

warning

In addition to standard data storage practices, Italian law requires that fiscal documents be preserved in compliance with Decreto Ministeriale 17 Giugno 2014. All companies must therefore prepare a “Conservation Manual” and ensure that a copy of every E-Invoice is archived within a certified digital preservation service.

To simplify this obligation, Agenzia delle Entrate provides a free-of-charge, fully automated preservation service that handles the entire process on behalf of the company. This service can be enabled following the official Agenzia delle Entrate preservation guide.

Once enabled, all E-Invoices issued via our EFR will be automatically transmitted to the Agenzia delle Entrate and preserved according to regulation. A ready-to-use Conservation Manual template will also be provided, making compliance simple and straightforward.

We recommend enabling this service for all EFR users who rely on our E-Invoicing infrastructure. Note that - because activation may involve certain book-keeping implications - it is generally performed in coordination with each company’s tax advisor.

Companies that prefer to manage preservation independently may still use a certified third-party provider. This will require a manual transfer of all the invoiced issued by the EFR into the third-party preservation service.