SdI
On this page
Europe's reference centralised clearance hub, live since 2019.
Definition
The SdI receives each invoice in FatturaPA XML format, checks its structure and tax data, then forwards it to the recipient or returns a rejection notice (notifica di scarto). Without passing through the SdI, a B2B/B2G invoice does not exist fiscally in Italy.
Routing relies on the Codice Destinatario (7 characters) or on a PEC address. The SdI returns standard notifications: RC (ricevuta di consegna), NS (notifica di scarto) and MC (notifica di mancata consegna).
Origin
Established by the 2008 Budget Law (Law no. 244 of 24 December 2007) for electronic invoicing to the public administration, mandatory since June 2014 for central administrations and since March 2015 for all administrations. The SdI is managed by the Agenzia delle Entrate, with Sogei in charge of technical operations. Legislative Decree 127/2015 opened it to business-to-business exchanges; it has been mandatory for B2B and B2C invoices since 1 January 2019 and has carried cross-border transaction data since July 2022. The FatturaPA format is defined by its official technical specifications.
Example in context
The issuer sends the FatturaPA to the SdI via an accredited channel; the SdI returns either a "ricevuta di consegna" or a "notifica di scarto" within a few days.
Related terms
- Clearance model — the SdI is its centralised archetype.
- CTC — conceptual framework.
- FatturaPA — format carried by the SdI.