FatturaPA e-invoicing to central administrations became mandatory on 6 June 2014, extending to all public bodies from 31 March 2015.

Domestic B2B and B2C e-invoicing through the SdI platform became mandatory — the first major EU mandate.

Cross-border transaction reporting moved into SdI (the esterometro was replaced by TD17–TD19 transmission), and flat-rate, minimi and Law 398/1991 entities with 2021 revenue above €25,000 were brought in; the rest followed on 1 January 2024.

E-invoicing through SdI became mandatory for taxpayers with revenue below EUR 25,000, for both B2B and B2C transactions — completing the rollout to all taxpayers regardless of size.

Permanent ban on issuing B2C invoices through SdI for STS-reporting providers and non-STS providers under art. 9-bis D.L. 135/2018 (art. 10-bis D.L. 119/2018 as amended by D.Lgs. 81/2025). B2B/B2G healthcare invoices still clear via SdI.

Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.

Italy's derogation runs through 2027; the domestic regime must converge on the ViDA / EN 16931 model by 2035.