Effectively managing invoices is a major responsibility for any business owner. After Italy passed a law requiring electronic invoicing in 2019, businesses had to update their procedures by adopting digital invoicing software to remain compliant. But how do you issue an e-invoice? What mandatory information must be included? In this article, we examine these topics to help you understand how to issue invoices efficiently while meeting regulatory requirements.

What’s in this article?

• What information must be included when issuing an electronic invoice?
  
• Mandatory information in B2C e-invoices
  
• Mandatory information in e-invoices for public entities
  
• Mandatory information in e-invoices for flat-rate taxpayers
  
• How to indicate the date in electronic invoices
  

What information must be included when issuing an electronic invoice?

Italy upholds various regulations to standardize value-added tax (VAT) transaction records across Europe. Directive 2006/112/EC (from Article 226 onward) outlines the basic details that must appear on an invoice. In Italy, Article 21(2) of Presidential Decree 633/1972, as amended, largely follows Article 226 of the European Directive, detailing the required information for electronic invoices.

What information must be included on the invoice?

Mandatory information for electronic invoices includes:

• Invoice issue date
  
• Unique, sequential invoice number
  
• Issuer data (i.e., company, business, or trading name; first and last name; residence or domicile)
  
• VAT number
  
• Customer data (i.e., company, business, or trading name; first and last name; residence or domicile)
  
• Customer’s VAT identification number or, in the case of a taxable person established in another EU member state, the VAT identification number issued by that state
  
• Description, quantity, and price of the goods or services involved in the transaction
  
• Date on which the goods or services were supplied
  
• Date on which payment was made, if different from the invoice date
  
• VAT rate and taxable amount
  
• Recipient code (i.e., a seven-digit, alphanumeric identifier used to ensure the proper delivery of an electronic invoice to a business or professional)
  

Recipient code for electronic invoicing

Although not strictly required, the recipient code is an important detail to include in an e-invoice. This is a seven-character, alphanumeric code, also known as the “SdI recipient code” or “SdI code” (referring to the Italian Revenue Agency’s Exchange System [SdI]). The recipient code ensures the proper delivery of an electronic invoice to a business or professional and identifies the e-invoicing software used by the recipient, allowing invoices to be received directly within that system.

If the recipient code is not available, the e-invoice can still be sent using the recipient’s certified email (PEC) address. If neither the recipient code nor the PEC address is available, a customer in Italy can access their invoices through the Consultation section of the Invoices and Receipts portal on the Italian Revenue Agency’s website.

The above is the required information for a B2B electronic invoice, which is issued by one business or professional to another. However, if you need to issue a B2C electronic invoice— meaning one addressed to an individual—there are some different requirements to keep in mind.

Mandatory information in B2C e-invoices

The following information is required for a B2C invoice:

• Invoice issue date
  
• Unique, sequential invoice number
  
• Issuer data (i.e., company, business, or trading name; first and last name; residence or domicile)
  
• VAT number
  
• Customer information (i.e., first and last name, address, and tax code, as this is an individual without a VAT number)
  
• Description, quantity, and price of the goods or services involved in the transaction
  
• Date on which the goods or services were provided
  
• Date of payment, if different from the invoice date
  
• VAT rate and taxable amount
  
• The code “0000000” in the beneficiary code field
  

Mandatory information in e-invoices for public entities

When issuing an electronic invoice to a public administration (PA), additional information is required beyond the standard electronic invoice data. This includes the unique code as well as the tender identification code (CIG) and unique project code (CUP), which ensure the traceability of payments by public authorities.

• Unique code
  This is a six-character, alphanumeric code that uniquely identifies a specific government agency and ensures the e-invoice is routed correctly. A single public entity can have multiple unique codes, each assigned to a different office within the organization. It’s also known as a “unique office code” or “IPA code” (referring to the Index of Public Administrations [IPA]). The unique code is mandatory.

• CIG code
  This is a 10-digit, alphanumeric code used to identify an offer. It must be indicated on the invoice, unless an exemption from the traceability requirement applies, as provided for by Law No. 136 of August 13, 2010.

• CUP code
  This is a 15-character, alphanumeric code that identifies a public investment project. It should only be entered if specifically requested by the company.

Split payment

Anyone who issues an invoice to the PA must comply with the split payment system, whereby the supplier receives only the net taxable amount, while the VAT is paid directly by the PA. The VAT, on the other hand, is paid by the purchaser directly to the Treasury. This system differs from the standard VAT management, where the supplier collects the VAT from the customer and later remits it to the government.

The entities subject to split payment are listed in specific registers published by the Ministry of Economy and Finance (MEF).

Not all taxpayers must follow split payment rules; the following categories are exempt:

Professionals subject to withholding tax or income tax deducted at the source
Taxpayers falling under the under flat-rate tax regime and those subject to special VAT regimes

Mandatory information in e-invoices for flat-rate taxpayers

In addition to the information required for all electronic invoices, flat-rate taxpayers must include specific mandatory language. Electronic invoicing software can store this information and automatically complete it for future invoices. The required statements that must be included in electronic invoices for the flat-rate regime are:

• “Transaction without application of VAT, made according to Article 1, Paragraphs 54 to 89 of Law No. 190 of 2014, as updated by Law No. 208 of 2015 and Law No. 145 of 2018.” (In Italian: “Operazione senza applicazione dell’IVA, effettuata ai sensi dell’articolo 1, commi da 54 a 89, l. n. 190 del 2014 così come modificato dalla l. n. 208 del 2015 e dalla l. n. 145 del 2018.”)

• “The fee is not subject to withholding tax according to Law 190, Article 1, Paragraph 67 of December 23, 2014.” (In Italian: “Il compenso non è soggetto a ritenute d’acconto ai sensi della Legge 190 del 23 dicembre 2014 art. 1 comma 67.”)

As your business grows, managing the business invoicing process can become increasingly complex. Some tools can automate this process and make invoicing easier for you. Take Stripe Invoicing, for example: It’s a comprehensive and scalable invoicing platform that allows you to create and send invoices for both one-time and recurring payments, without needing to write any code. With Invoicing, you can save time and get faster payments, since 87% of Stripe invoices are collected within 24 hours. Additionally, through collaboration with third-party partners, you can use Invoicing for electronic invoicing.

How to indicate the date in electronic invoices

The date indicated in an e-invoice depends on the type of invoice issued. There are two main types: immediate and deferred. Each has different deadlines for submission to the SdI, which marks the official issuance.

An immediate invoice must be sent to the SdI within 12 days of the transaction date, while a deferred invoice must be sent by the 15th of the month following the transaction date.

Below, we explain how to indicate the date on the electronic invoice, depending on the type.

What date should you indicate on immediate electronic invoices?

For an immediate invoice, you can submit the electronic invoice to the SdI on the same day as the transaction. For example, a transaction on March 26, 2025 would result in the following:

• Transaction date: March 26, 2025
  
• Issue date: March 26, 2025
  
• Invoice number and date: Invoice #X, dated March 26, 2025
  
• “Date” field in the General Data section of the electronic invoice file: March 26, 2025
  

You can also create the e-invoice on the same day as the transaction (March 26, 2025) but send it to the SdI within the next 12 days. For example:

• Transaction date: March 26, 2025
  
• Issue date: By April 07, 2025
  
• Invoice number and date: Invoice #X, dated March 26, 2025
  
• “Date” field in the General Data section of the electronic invoice file: March 26, 2025
  

What date should you indicate on deferred invoices?

For the date to be indicated on a deferred invoice, Circular 14/E/2019 from the Italian Revenue Agency allows the date of the last transaction performed to be used as the document date. However, this approach could lead to inconsistencies in the sequential numbering of invoices.

For example, this could occur if Invoice #25 corresponds to the last delivery on July 30, while Invoice #26 has an earlier date, such as July 23, based on the last recorded delivery.

To address this significant issue, the Agency later specified that a deferred invoice must include the date of at least one of the transactions—preferably the last one of the month—along with the other information required for an electronic invoice. Alternatively, the end of the month can be used as a conventional reference, representing the time at which the transaction is deemed to have taken place.