What to know about e-invoicing in Italy

What matters for you as a freelancer

• ✓This country requires invoices to be cleared through a government platform before they're valid — a fundamentally different, larger integration than ZUGFeRD/Factur-X.
• ✓If you invoice domestic B2B clients here today, check with a local tax advisor on your current obligations — this is a bigger technical lift we haven't started yet.

What you don't need to worry about

• –This only applies to domestic B2B invoices within this country — it doesn't affect invoices you send to clients elsewhere.
• –There's no action needed if you don't currently invoice B2B clients based in this country.

What must be on a valid B2B invoice

• ·Document type, invoice number, date, and currency
• ·Nature, quantity, and quality of goods or services
• ·Taxable base and VAT rate per line
• ·VAT amount — or the exemption code ("natura") if VAT-exempt
• ·Must be submitted as structured FatturaPA XML via the Sistema di Interscambio (SdI) — a plain PDF is not sufficient

Source: Agenzia delle Entrate — La fattura elettronica — official source