How to invoice in Italy: what to include

What every invoice must show

A sequential number, the date, and the Partita IVA of both parties; a private customer's Codice Fiscale instead of a VAT number.
The customer's seven-character Codice Destinatario, or 0000000 with their PEC address, so the Sistema di Interscambio can route it.
On a regime forfettario invoice, the wording for article 1 commi 54-89 of Legge 190/2014 and, above 77.47 EUR, a 2 EUR marca da bollo.

Numbering, keeping and correcting invoices

Corrections follow art. 26 DPR 633/1972 (art. 92 of the Testo unico IVA from 2027). A supplier who cancels or reduces a supply because of nullity, cancellation, termination or a contractual discount may recover the VAT through a variation note. If the reduction comes from a later agreement between the parties, or from correcting an invoicing error, this is possible only within one year of the supply. Unpaid invoices can also be adjusted where the customer enters an insolvency procedure or an enforcement action fails. The customer who already recorded the invoice must record the variation too.

A supplier who shows more VAT than is due, or invoices a transaction that does not exist, owes the whole VAT shown on the invoice (art. 21, comma 9). An invoice in a foreign language must be translated into Italian if the tax authority asks for it.

Electronic invoices must be kept electronically, in line with the Ministry of Economy decree adopted under art. 21 of the Codice dell'amministrazione digitale (art. 39 DPR 633/1972, which refers to art. 22 DPR 600/1973). The archive may be located abroad if a mutual-assistance agreement exists, and must give the authorities automated access and allow documents to be printed or exported.

Since 1 January 2026, art. 31 of the Testo unico sanzioni (D.Lgs. 173/2024) sets the penalty for breaching invoicing and registration duties at 70% of the VAT on the amount not correctly documented, or 250 to 2,000 euro where the tax calculation was not affected. For non-taxable, exempt or reverse-charge supplies the penalty is 5% of the unrecorded consideration.

Electronic invoicing in Italy

Mandatory. Invoices go to the Sistema di Interscambio as FatturaPA XML, and have done since 2019; the last exemption for small forfettari ended on 1 January 2024. A PDF sent to the customer is a courtesy copy and does not discharge the obligation.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Agenzia delle Entrate before acting on it, and tell us if you find something out of date so we can correct it.