That Sistema di Interscambio (SdI) According to the article (as of November 2025), it is Italy's central government platform through which the exchange of e-invoices takes place exclusively.
Functionality
Professional sources classify the Italian SD as a centralized clearance system: the state must approve an invoice before it reaches the buyer. According to the contribution (as of November 2025), the e-invoice via the SD has been mandatory for almost all companies since January 1, 2019, and since 2024 it is universal. According to the contribution, the format used exclusively is FatturaPA (XML). The archiving takes place 10 years after the „Conservazione Sostitutiva“ procedure.
Outlook
According to the article (as of November 2025), the SDI that has been closed so far will have to be opened up to cross-border traffic if the EU makes e-invoicing mandatory in cross-border trade.
Demarcation
The SdI is a platform, not a billing format. According to the article, the format used in Italy is called FatturaPA. A comparable central platform is the KSeF (Krajowy System e-Faktur) in Poland. See also the Clearance Model (E-Invoice) and VAT in the Digital Age (ViDA).
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