Italy cross-border transaction in 2022 via Sistema di Interscambio (SdI)

Italy implements mandatory B2B e-invoicing as its SdI e-invoicing regime is expanded starting January 1, 2022, to cross-border invoices.

All domestic transactions are currently sent to the Italian Revenue Agency via Sistema di Interscambio (SdI). Cross border invoices are reported via the Esterometro system is utilized. That will change starting January 1, 2022, as Esterometro will no longer apply as all cross-border invoices have to be sent via SdI. The format used for submitting invoices is the FatturaPa format.