FatturaPA — the Italian e-invoice

FatturaPA is Italy's national XML e-invoice format. Run by the Agenzia delle Entrate (tax authority), it travels exclusively through the SdI (Sistema di Interscambio). Italy pioneered the clearance (CTC) model: the invoice passes through the State before reaching its recipient.

What is FatturaPA?

Unlike CII or UBL (the EN 16931 syntaxes), FatturaPA is an Italy-specific XML schema, predating the European norm. It is the legal invoice format in Italy: an invoice only exists for tax purposes once it has passed through the SdI in this form.

The SdI: a clearance model

The SdI is the Italian State's central hub. The issuer sends it the invoice; the SdI checks (schema, consistency, VAT, identifiers), timestamps, then delivers to the recipient and returns receipts. It is the archetype of the CTC “clearance” model: the administration sits on the path of every invoice, the opposite of the post-audit model of PEPPOL. Detail: SdI & FatturaPA.

Anatomy of a file

<p:FatturaElettronica versione="FPR12"
    xmlns:p="http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.2">
  <FatturaElettronicaHeader>
    <DatiTrasmissione>
      <IdTrasmittente><IdPaese>IT</IdPaese><IdCodice>01234567890</IdCodice></IdTrasmittente>
      <ProgressivoInvio>00042</ProgressivoInvio>
      <FormatoTrasmissione>FPR12</FormatoTrasmissione>
      <CodiceDestinatario>ABC1234</CodiceDestinatario>
    </DatiTrasmissione>
    <CedentePrestatore><!-- supplier / cedente --></CedentePrestatore>
    <CessionarioCommittente><!-- buyer / committente --></CessionarioCommittente>
  </FatturaElettronicaHeader>

  <FatturaElettronicaBody>
    <DatiGenerali>
      <DatiGeneraliDocumento>
        <TipoDocumento>TD01</TipoDocumento>
        <Divisa>EUR</Divisa>
        <Data>2026-06-23</Data>
        <Numero>2026/04127</Numero>
      </DatiGeneraliDocumento>
    </DatiGenerali>
    <DatiBeniServizi><!-- lines + VAT summary --></DatiBeniServizi>
  </FatturaElettronicaBody>
</p:FatturaElettronica>

The file splits into a Header (transmission, supplier/cedente, buyer/committente) and a Body (general data, goods and services, payment). The TipoDocumento TD01 denotes an invoice; FPR12 indicates a private B2B invoice.

Codice Destinatario: the addressing

The Codice Destinatario (7 characters) tells the SdI where to deliver the invoice — the recipient's or their intermediary's telematic channel. Failing that, a PEC (certified email) address can be used. See: Codice Destinatario.

The lifecycle and its receipts

After submission, the SdI returns a notification depending on the invoice's fate:

• Ricevuta di consegna — invoice delivered to the recipient.
• Notifica di scarto — rejection (invalid schema or check): the invoice is deemed not issued.
• Notifica di mancata consegna — not delivered (channel unavailable); the invoice stays valid and is made available.

FatturaPA, EN 16931 and PEPPOL

• vs EN 16931 (CII/UBL): FatturaPA is an earlier national format; the SdI can receive EN 16931-compliant invoices and handles interoperability.
• vs PEPPOL: two philosophies — clearance (SdI, the State at the centre) vs post-audit (PEPPOL, a four-corner network). Italy combines both depending on the flow.
• Esterometro: since 2022, cross-border transactions are also reported through the SdI in the FatturaPA format.

Further reading

• Agenzia delle Entrate — Electronic invoicing.
• The XML specification: FatturaPA XML schema.
• The model contrast: PEPPOL.