In order to create, receive, sign, issue or store electronic B2B invoices between individuals,
professionals or companies, it is required to use a system with the same legal requirements as the SdI.
Steps to issue electronic B2B invoices:
- 1. Access the service and choose the ‘use of work’.
- 2. Generate an electronic invoice.
- 3. Select the electronic invoice format.
- 4. After, you can either generate a new invoice, check the latest one created or import the XML archive.
- 5. Once the XML archive is ready, invoices can be issued between individuals via the exchange system or other compatible software.
- 6. Once the invoice is sent, the company or an authorised third party will have to wait for the receipt of confirmation via the SdI, via Fisconline or Entratel.
- 7. If the recipient is connected to the SdI, they will be notified. If not, the invoice will be sent to the PEC (Posta Elettronica Certificata). As per Italian Law, all companies must have a PEC address.
Steps to issue B2C invoices:
- 1. If the client requests an invoice, the issuer will have to issue an electronic invoice via the SdI.
- 2. It is expected that the client will be able to check all invoices in the Agenzia delle entrate’s system.
- 3. An electronic or analog (paper-based) copy of the invoice must be sent to the client.
- 4. In any case, the client could refuse an electronic or analog copy of the invoice.
Steps to issue foreign transactions:
- 1. Invoices can be issued via SdI.
- 2. If not issued via SdI, the VAT registered person or entity, resident in Italy is required to send a statement of all goods or services, delivery date of issue/reception for non-identified individuals in the State, to the Italian Revenue.
- 3. Telematic transmission to the Revenue must be via a specific communication protocol called ‘cross-border communication’. This must be sent prior to the last day of t the month after the issuing or reception date as appears on the document.