Updated: July 10, 2025
Published: November 19, 2025

Italy’s E-invoicing Mandate Updates

For QAD customers seeking to stay compliant with the latest CTC and eDocument regulations in their respective regions, here’s an insight into the latest adjustments your organization should be aware of:

Update July 2025 – Italy E-Invoicing & CTC Compliance Update

• Mandatory E-Invoicing for All Businesses Since January 1, 2024: Italy extended the electronic invoicing requirement to include all VAT-registered businesses, including micro-businesses with annual revenues up to €25,000, mandating the use of the government’s Sistema di Interscambio (SdI) platform for invoice issuance and receipt.
• Healthcare Sector Exemptions Made Permanent: Italy has permanently prohibited the use of the SdI platform for electronic invoicing of healthcare services provided to individuals (B2C) to safeguard patient confidentiality and reduce compliance burdens on healthcare providers.
• EU Derogation Extended Until End of 2027: Italy has secured an EU Council derogation allowing the continuation of its mandatory e-invoicing system until December 31, 2027, pending broader EU digital invoicing frameworks

Impact on Manufacturers

• Full Integration with SdI Required: All manufacturers, regardless of size, must ensure their invoicing systems are fully integrated with the SdI platform to comply with Italy’s mandatory e-invoicing requirements for B2B and B2C (excluding healthcare services to individuals).
• Healthcare Providers Exempt from SdI B2C E-Invoicing: Manufacturers supplying healthcare services to individuals should note the permanent exemption from SdI e-invoicing for B2C transactions. Compliance efforts should focus on alternative reporting obligations, such as the Health Card System (Sistema Tessera Sanitaria).
• Cross-Border Transactions: Manufacturers engaged in international trade should continue to monitor VAT exemption codes and reporting requirements as per existing regulations. Updates related to technical specifications are managed separately through the QAD Internationalization package.

Update 1 January 2024 – Mandatory Electronic Invoicing For All Businesses From 2024

Starting January 1, 2024, Italy extends its electronic invoicing requirement to include micro-businesses, mandating them to issue invoices through the Sistema di Interscambio (SdI) system. 

This final addition marks the culmination of Italy’s gradual rollout of eInvoicing, aimed at simplifying tax compliance and curbing tax evasion. 

However, key healthcare professionals will be exempted until January 1, 2025. 

Consequently, all small businesses must now integrate the SdI system into their operations. This transition aligns with Italy’s broader objectives of enhancing digital tax administration. Businesses that have yet to prepare are strongly encouraged to do so to ensure compliance with the updated regulations.

Looking for more information about how to comply with the French Mandate? Contact our expert team.

E-Invoicing Mandate in Italy: A Recap of Key Updates

Since its inception, there have been several revisions to the timeline and regulations regarding the implementation of the mandatory e-invoicing system Here’s a summary of the key updates to date:

1. Update: 19 October 2023 – Revised Implementation Timeline

A revised implementation timeline has been unveiled in the draft Finance Law for 2024. The rollout will occur in two phases: large and medium-sized companies by September 1, 2026 and small and micro-enterprises by September 1, 2027. Additionally, the receipt of e-invoices is mandated for all taxpayers from September 1, 2026. E-reporting obligations will follow the same revised dates, with the possibility of rescheduling to December 1, in the respective years.

2. Update: 15 September 2023 – Postponement Announcement and Pilot Project

Following the French tax authority’s announcement of the postponement of the B2B e-invoicing mandate, a three-stage rollout plan has been outlined for 2024, 2025, and 2026. Notably, a large-scale pilot project is slated for 2025 to refine e-invoicing and e-reporting processes. Sovos stands ready to provide professional support for compliance with the new CTC framework.

3. 10 August 2023 – Postponement and Revised Timeline

The implementation of the electronic invoicing mandate has been officially postponed by the French Directorate General of Public Finances. Expectations are set for a revised timeline within the Finance Law for 2024. Furthermore, updates to the ‘External specifications file for electronic invoicing’ have been published by DGFiP, signaling continued efforts toward mandate development.

How Does This Affect You?

Rest assured, as a QAD eDocument Compliance customer, you can rely on our commitment to ensuring full adherence to any ongoing changes or updates in regulatory requirements. While you may not need to delve into the technical intricacies of these changes, our dedicated team remains vigilant in tracking any alterations or delays in government implementations, ensuring seamless integration on your end. Your compliance and peace of mind are our top priorities.

For any further details or questions regarding the implementation in your region please reach out to your QAD Customer Success Manager.

*Provided updates stem from our esteemed partner, SOVOS. As a leading provider of tax compliance solutions, SOVOS offers unparalleled expertise in navigating regulatory landscapes worldwide. With their insights, you can trust in the accuracy and reliability of the information presented.