Italy Invoice Generator (Fattura)
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Invoicing in Italy: what your invoice needs
In Italy the legal invoice is not a PDF. It is an XML file (fattura elettronica) sent through the Sistema di Interscambio, the tax agency's exchange system, and all businesses with a partita IVA must use it, including flat-rate freelancers since 2024.
A PDF still has uses. You can give it to your client as a readable copy or send it as a pro forma before the real invoice. It does not replace the XML that goes through SdI, and for customers outside Italy it is the copy they usually receive.
Key facts for Italy
- Tax
- Imposta sul valore aggiunto (IVA)
- Rates
- 22% standard; 10%, 5% and 4% reduced
- Format
- XML through SdI; the client's codice destinatario (7 characters) or PEC email tells SdI where to deliver it
- Regime forfettario
- Flat-tax scheme for revenue up to €85,000; no IVA is charged and a law reference is written on the invoice
- Stamp duty
- €2 marca da bollo on invoices above €77.47 that have no IVA
- Records
- Keep invoices for 10 years
- Currency
- EUR (€)
What a Italy invoice should include
- The invoice date and a progressive invoice number (numero progressivo)
- Your and the customer's name, address, partita IVA or codice fiscale
- A description of the goods or services, quantity and unit price
- The taxable amount (imponibile), the IVA rate, the IVA amount and the total
- The customer's codice destinatario or PEC address (in the XML)
- If no IVA is charged: the legal reference (for example the forfettario wording) and the nature code
- For forfettario invoices above €77.47: the marca da bollo of €2
Practical tips
Ask your client for the codice destinatario early
Without it, the invoice is left in the client's tax cassetto and they may not find it. Ask for the 7-character code or PEC address when you agree the job.
Forfettario wording matters
If you are on the flat-rate scheme, your invoice must say that it is issued under that regime and that no IVA is charged. Add the "marca da bollo" note if the total is above €77.47.
Immediate or deferred
An invoice is normally issued at the time of the sale. A deferred invoice (fattura differita) can be issued by the 15th of the following month when it is backed by a delivery document.
Common questions about invoicing in Italy
Can I send my client a PDF instead?
For a domestic sale the valid invoice is the XML sent through SdI. A PDF is only a courtesy copy. If you send only a PDF to a client with a partita IVA, it is not a legally issued invoice.
What is the codice destinatario?
It is a 7-character code your client's invoicing software or intermediary provides, telling SdI where to deliver the invoice. Clients without one can give a certified email address (PEC) instead.
Do freelancers on the flat-rate scheme charge IVA?
No. Under the regime forfettario you charge no IVA and do not deduct it. You still issue an electronic invoice through SdI, with the correct wording and the €2 stamp when required.
What about clients outside Italy?
A customer abroad usually receives a PDF or their own country's format. As an Italian VAT-registered business you still have to report the transaction to the tax agency through SdI, so ask your accountant how to do it for your setup.
Related guides and tools
Official sources: Agenzia delle Entrate.
Last updated September 2026. This is general information, not tax or legal advice. Tax rules change, so check the official source or ask a local accountant before relying on it for an important invoice.
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