Tracker
Italy runs the longest-established clearance system in the European Union. Every electronic invoice passes through the Sistema di Interscambio, the SdI, a central platform operated by the tax administration that validates the invoice and delivers it to the recipient. The rule is strict: an invoice that has not gone through the SdI is legally treated as not issued. The document format is FatturaPA, and the Agenzia delle Entrate sits in the middle of the exchange.
The system was built in stages. Business-to-government invoicing through the SdI became mandatory for central public administration from 6 June 2014, extended to all public administration in 2015. The decisive step came on 1 January 2019, when B2B and B2C e-invoicing through the SdI became mandatory for all parties established for VAT in Italy. The last gap closed on 1 January 2024, when the obligation reached all flat-rate small taxpayers, the forfettari, regardless of revenue.
The result is one of the broadest scopes on this tracker. Italy clears public-sector, business-to-business and business-to-consumer invoices through a single government hub, and has done so at scale for years. It is the reference point for what a mature clearance regime looks like, and a useful contrast with the reporting model that neighbours such as Hungary chose instead.
| Field | Value |
|---|---|
| Mandate | Sistema di Interscambio (SdI) / FatturaPA |
| Model | Clearance |
| Status | Live |
| Scope | B2G, B2B and B2C |
| B2G | 6 June 2014 (all public administration by 2015) |
| B2B and B2C | 1 January 2019 |
| Flat-rate taxpayers | 1 January 2024 (full coverage) |
| Last verified | 16 July 2026 |
Agenzia delle Entrate, Sistema di Interscambio: agenziaentrate.gov.it. Start date confirmed via the Ministero dell'Economia e delle Finanze.