Invoice format in Italy: Fattura rules

Italy invoice facts

What a Italy fattura must show

11 fields, from the sources listed below.

• Date of issue
• Progressive invoice number
• Supplier name, address and Partita IVA
• Customer name, address and Partita IVA or codice fiscale
• SDI recipient code or PEC address
• Nature, quality and quantity of goods or services
• Taxable amount and unit price, in EUR
• Discounts and rebates
• IVA rate and IVA amount (22%, 10%, 5% or 4%)
• Legal reference when no IVA is charged
• Stamp duty indication for exempt invoices over €77.47

Sample fattura in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked IVA example in EUR

A net amount of 1000,00 € at each IVA rate of Italy: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (it-IT)

How it-IT writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Italy invoicing rules

• Invoices between Italian businesses and to Italian consumers must be sent as FatturaPA XML through the Sistema di Interscambio (SDI); a PDF on its own is only a courtesy copy.
• An immediate invoice must be transmitted within 12 days of the operation, while a deferred invoice covering a month of deliveries is due by the 15th of the following month.
• Flat-rate (forfettario) taxpayers charge no IVA and cite the regime's legal reference on the fattura, adding the €2 marca da bollo when the amount exceeds €77.47.
• A fattura semplificata may be used for amounts up to €400 including IVA.
• Errors are corrected with a nota di credito sent through SDI, never by editing an invoice that has already been delivered.
• Accounting records and invoices are kept for ten years under article 2220 of the Civil Code.

E-invoicing, simplified invoices and record keeping

How to make a fattura for Italy

1. 1

   Set currency and format

   Choose EUR and the it-IT format so amounts read like 1234,50 €.

2. 2

   Title and number

   Title the document "Fattura" and number it in sequence, for example IT-2026-0082.

3. 3

   Your tax ID

   Enter your Partita IVA (format IT12345678901) in the seller details.

4. 4

   Add IVA

   Add IVA at 22%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.