Last February 28th, the Italian Tax Authority, Agenzia della Entrate (ADE), approved new technical specifications 1.6 for the FatturaPA, the electronic invoicing model. 

This new measure will be applied voluntarily from October 1, 2020, and will come into force for all taxpayers from January 1, 2021

Initially, the new specifications were supposed to come into force last April. However, due to the coronavirus crisis, ADE decided to postpone the measure

Version 1.6 of FatturaPA

These new specifications include new invoicing codes, such as the type of document and the nature of the transaction, both essential to set the required XML files. 

Thereby, the Tax Authority has introduced seven new codes to identify and indicate the type of document and nature of the transactions faster. That way, ADE wants to accelerate the electronic invoicing process and make it more precise. 

However, taxpayers can still use the 1.5 model until December 31, 2020. From that point on, the SDI (Sistema di Intercambio) will only accept invoices with the new model. 

Italian electronic invoicing system

Italy is a pioneer in Europe when it comes to electronic invoicing. In 2014, it introduced an electronic invoicing system for the Public Administration (B2G). Since then, the SDI has become a robust and compulsory platform for exchanging invoices. 

In 2019, this system was also extended to companies and individuals (B2B and B2C), becoming the first European country to implement obligatorily the electronic invoice to all spheres. 

Take a look at the Italy’s Electronic Invoicing Guide to be updated of the country’s legislation that you’ll find in the “Panorama of the electronic invoice in Europe” map: