Invoicing guide
Invoicing in Italy
VAT — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.csv2invoice.com (opens in new tab), taxdo.com (opens in new tab), www.brocardi.it (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Italy taxes most sales under a VAT system (regime type: vat). The document title Ochre prints is “Fattura.”
Tax registration number
The tax registration number for Italy is labelled Partita IVA on an Ochre invoice.
Format: "IT", then 11 digits.
Registration & thresholds
85,000 EUR — Regime forfettario (flat-tax regime for freelancers/micro-businesses): turnover under €85,000 — a substitute-income-tax scheme (no VAT charged/reclaimed), not a pure VAT-registration exemption. Since Jan 2024 these businesses ARE subject to mandatory e-invoicing. Non-EU businesses: register from first taxable supply.
Rates
| Standard (22%) | 22% |
|---|---|
| Reduced (10%) | 10% |
| Super-reduced (4%) | 4% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Italy is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
Italy's e-invoicing is the heaviest of the EU-6 and already fully live. All B2B/B2G invoices must be issued as FatturaPA XML through the SdI platform (live since 2019; universal since Jan 2024, including regime-forfettario micro-businesses). FatturaPA v1.9.1 mandatory from 15 May 2026. Ochre v1 is advisory only — it does NOT transmit through SdI; Italian practitioners expect real transmission, flag to product.