{"id":5009,"date":"2025-07-01T17:43:43","date_gmt":"2025-07-01T14:43:43","guid":{"rendered":"https:\/\/docnova.ai\/?p=5009"},"modified":"2025-08-11T15:42:59","modified_gmt":"2025-08-11T12:42:59","slug":"elektronische-rechnungsstellung-in-italien","status":"publish","type":"post","link":"https:\/\/docnova.ai\/de\/einvoicing-in-italy\/","title":{"rendered":"eRechnung in Italien\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Italien hat die E-Rechnung in der \u00f6ffentlichen Verwaltung (FatturaPA) im Einklang mit der EU-Richtlinie im Jahr 2014 eingef\u00fchrt. Ab dem 1. Januar 2019 wurde sie auf E-Rechnungen im B2B- und B2C-Format ausgeweitet, die f\u00fcr alle Unternehmen in Italien verpflichtend sein werden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mit der E-Rechnungsplattform, dem Sistema di Interscambio (SDI) des italienischen Finanzamts,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rechnungen im Dateiformat empfangen,<\/li>\n\n\n\n<li>\u00dcberpr\u00fcfung der erhaltenen Dateien,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Es ist m\u00f6glich, die Rechnungen an die empfangenden \u00f6ffentlichen Verwaltungen sowie an Unternehmen\/Kunden (B2B und B2C) weiterzuleiten.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>E-Rechnungsablauf in SdI:<\/strong><\/p>\n\n\n\n<figure data-spectra-id=\"spectra-2be63aad-7c0c-488b-b6e8-2d4a2eb98e29\" class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"700\" data-attachment-id=\"5015\" data-permalink=\"https:\/\/docnova.ai\/de\/einvoicing-in-italy\/sdi-2\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/sdi-1.avif\" data-orig-size=\"1000,700\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"sd\u0131\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/sdi-1.avif\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/sdi-1.avif\" alt=\"\" class=\"wp-image-5015\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/sdi-1.avif 1000w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/sdi-1-768x538.avif 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Laut dem Bild werden elektronische Rechnungen, die von Unternehmen an das SdI gesendet\/empfangen werden, vom SdI an die \u00f6ffentliche Verwaltung (und umgekehrt) \u00fcber 4 verschiedene Kan\u00e4le abgewickelt.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>1. PEC (Posta Elettronica Certificata \u2013 Elektronisch zertifizierte Post)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PEC-Funktionen<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sicherstellung des Versendens und Empfangens von Nachrichten und aller angeh\u00e4ngten Dokumente<\/li>\n\n\n\n<li>Rechtliche Genehmigung des Sendens und Empfangens von Nachrichten, wie beispielsweise eines Einschreibens mit R\u00fcckschein<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00fcr Steuerzahler, die \u00fcber ein von der italienischen Agentur f\u00fcr Digitalisierung genehmigtes E-Mail-Konto verf\u00fcgen, ist es m\u00f6glich, Rechnungen per PEC zu versenden. Mit FatturaPA m\u00fcssen jedoch neben der PEC-Nachricht Archivdateien an sdi01@pec.fatturapa.it gesendet werden, die 30 Megabyte nicht \u00fcberschreiten d\u00fcrfen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Der Steuerpflichtige, der den PEC-Kanal nutzt, erh\u00e4lt die von SdI generierten Nachrichten in dem PEC-E-Mail-Konto, das er versendet.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>2. Senden \u00fcber das Web (Invio via web)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Der Kanal erlaubt den Versand einer FatturaPA-Datei oder einer Archivdatei \u00fcber eine Webschnittstelle. Hierf\u00fcr ben\u00f6tigen Sie Entratel- oder Fisconline-Zugangsdaten oder eine Nationale Service Card (CNS) oder SPID-Zugangsdaten (Public Digital Identity System), die f\u00fcr die elektronischen Dienste der Agentur f\u00fcr Einnahmen vorab aktiviert wurden. Die \u00fcber das Web versandte Datei darf nicht gr\u00f6\u00dfer als 5 Megabyte sein.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Der Steuerzahler, der den Webkanal zur \u00dcbermittlung von Dateien nutzt, kann die Nachrichten, die sich auf seine \u00dcbermittlung beziehen, \u00fcber die Anwendung Monitor FatturaPA im Bereich Online-Dienste einsehen.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>3. E-Rechnungen versenden mit SDICoop<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SDICoop \u2013 Transmission Service ist f\u00fcr Steuerzahler verf\u00fcgbar, die FatturaPA-Dateien senden und Nachrichten-Dateien \u00fcber das Web empfangen m\u00f6chten. Um diesen \u00dcbertragungskanal zu nutzen, m\u00fcssen Sie sich auf der Website bei SdI akkreditieren.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>4. E-Rechnungen mit SDIFTP versenden<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es existiert f\u00fcr diejenigen, die FatturaPA-Dateien mit dem SDIFTP-Dienst senden und Nachrichten-Dateien \u00fcber eine Daten\u00fcbertragungsmethode mittels FTP (File Transfer Protocol) empfangen m\u00f6chten.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diese Methode erfordert die Anwesenheit eines funktionsf\u00e4higen Rechenzentrums f\u00fcr kontinuierliche Datenverarbeitung und Aufsichtspersonal. F\u00fcr Steuerzahler, die den genannten Dienst nutzen werden, wird empfohlen, dass die Anzahl der Dokumente im System 20.000 (1 Prozent Toleranz) nicht \u00fcberschreitet. Die Anzahl der Dateien auf dem Speichermedium darf h\u00f6chstens 150 Megabyte betragen. Um diesen \u00dcbertragungskanal nutzen zu k\u00f6nnen, m\u00fcssen Sie sich auf der Website bei SdI akkreditieren.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>E-Rechnungsdaten zur Autorisierung<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. Juli 2018: Die Zollabfertigung f\u00fcr Benzin- und Dieselproduzenten und -h\u00e4ndler trat in Kraft.<\/li>\n\n\n\n<li>1. September 2018: Steuerfreie Verk\u00e4ufe an Endverbraucher au\u00dferhalb der EU beginnen.<\/li>\n\n\n\n<li>1. Januar 2019: Die Nutzung lokaler B2B- und B2C-E-Rechnungen ist mit geringen branchenspezifischen Ausnahmen zur Notwendigkeit geworden.<\/li>\n\n\n\n<li>1. Januar 2021: MwSt.-R\u00fcckzahlungen begannen.<\/li>\n\n\n\n<li>1. Juni 2021: Umsetzung neuer Anforderungen f\u00fcr die Erstellung und Archivierung elektronischer Dokumente.<\/li>\n\n\n\n<li>1. Januar 2022: Unternehmen in Italien m\u00fcssen grenz\u00fcberschreitende Lieferinformationen im FatturaPA-Format an das SDI \u00fcbermitteln.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Strafen<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wird die auszustellende Rechnung nicht ausgestellt oder entspricht eine Rechnung nicht dem XML-Format, wird eine Strafe in H\u00f6he von 90\u2013180% des Mehrwertsteuerbetrags der Rechnung erhoben. Stellt der Kunde Rechnungen aus, ohne die vorgeschriebenen Bedingungen einzuhalten, wird eine Strafe in H\u00f6he von 100% des entsprechenden Mehrwertsteuerbetrags erhoben.<\/p>","protected":false},"excerpt":{"rendered":"<p>Italy started e-invoicing in public administration (FatturaPA) in line with the EU Directive in 2014. As of January 1, 2019, it has expanded to B2B and B2C format e-invoices, which will be mandatory in all companies in Italy. With the e-invoice platform, Sistema di Interscambio (Exchange system-SDI) managed by the Italian Revenue Administration, It is [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":5012,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1382,1439],"tags":[],"class_list":["post-5009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-business-blog"],"acf":[],"jetpack_publicize_connections":[],"uagb_featured_image_src":{"full":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"thumbnail":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",128,96,false],"medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"medium_large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy-768x577.avif",768,577,true],"large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"1536x1536":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"2048x2048":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"trp-custom-language-flag":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",16,12,false],"smart-post-landscape":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",759,570,false],"smart-post-portrait":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",600,451,false],"newspack-article-block-landscape-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"newspack-article-block-portrait-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"newspack-article-block-square-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"newspack-article-block-landscape-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"newspack-article-block-portrait-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",600,451,false],"newspack-article-block-square-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false],"newspack-article-block-landscape-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",600,450,false],"newspack-article-block-portrait-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",450,338,false],"newspack-article-block-square-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",600,451,false],"newspack-article-block-landscape-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",400,300,false],"newspack-article-block-portrait-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",300,225,false],"newspack-article-block-square-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",400,300,false],"newspack-article-block-landscape-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",200,150,false],"newspack-article-block-portrait-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",150,113,false],"newspack-article-block-square-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",200,150,false],"newspack-article-block-uncropped":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif",799,600,false]},"uagb_author_info":{"display_name":"einvoicegermany.com","author_link":"https:\/\/docnova.ai\/de\/author\/infoac085428475\/"},"uagb_comment_info":0,"uagb_excerpt":"Italy started e-invoicing in public administration (FatturaPA) in line with the EU Directive in 2014. As of January 1, 2019, it has expanded to B2B and B2C format e-invoices, which will be mandatory in all companies in Italy. With the e-invoice platform, Sistema di Interscambio (Exchange system-SDI) managed by the Italian Revenue Administration, It is&hellip;","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1iN","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/italy.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/5009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/comments?post=5009"}],"version-history":[{"count":8,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/5009\/revisions"}],"predecessor-version":[{"id":5020,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/5009\/revisions\/5020"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/media\/5012"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/media?parent=5009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/categories?post=5009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/tags?post=5009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}