{"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":"la-facturation-electronique-en-italie","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/einvoicing-in-italy\/","title":{"rendered":"La facturation \u00e9lectronique en Italie\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">L'Italie a lanc\u00e9 la facturation \u00e9lectronique dans l'administration publique (FatturaPA) conform\u00e9ment \u00e0 la directive europ\u00e9enne en 2014. Depuis le 1er janvier 2019, elle s'est \u00e9tendue aux factures \u00e9lectroniques aux formats B2B et B2C, qui seront obligatoires dans toutes les entreprises en Italie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avec la plateforme de facturation \u00e9lectronique, le Sistema di Interscambio (Sistema di Scambio-SDI) g\u00e9r\u00e9 par l'Administration fiscale italienne,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9ception des factures au format fichier,<\/li>\n\n\n\n<li>V\u00e9rification des fichiers re\u00e7us,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est possible de transmettre les factures aux administrations publiques destinataires pour les entreprises\/clients (B2B et B2C).<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Flux de facturation \u00e9lectronique dans SdI :<\/strong><\/p>\n\n\n\n<figure data-spectra-id=\"spectra-cbc95487-f745-4296-a67c-2a0908dcd3a0\" class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"700\" data-attachment-id=\"5015\" data-permalink=\"https:\/\/docnova.ai\/fr\/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\">Selon l'image, les factures \u00e9lectroniques envoy\u00e9es\/re\u00e7ues des entreprises au SdI, du SdI \u00e0 l'administration publique (et vice versa) sont trait\u00e9es par 4 canaux diff\u00e9rents.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>1. PEC (Poste Elettroniche Certificate - Courrier \u00e9lectronique certifi\u00e9)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fonctionnalit\u00e9s PEC<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Garantir l'envoi et la r\u00e9ception de messages et de toutes les pi\u00e8ces jointes<\/li>\n\n\n\n<li>Approbation l\u00e9gale de l'envoi et de la r\u00e9ception de messages, tel qu'un courrier recommand\u00e9 avec accus\u00e9 de r\u00e9ception<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les contribuables disposant d'un compte e-mail approuv\u00e9 par l'Agence italienne du num\u00e9rique, il est possible d'envoyer des factures avec PEC. Cependant, avec FatturaPA, les fichiers d'archive doivent \u00eatre envoy\u00e9s \u00e0 sdi01@pec.fatturapa.it en plus du message PEC, sans d\u00e9passer 30 m\u00e9gaoctets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le contribuable utilisant le canal PEC recevra les messages g\u00e9n\u00e9r\u00e9s par le SdI dans le compte e-mail PEC qu'il envoie.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>2. Envoyer via le web<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le canale consente di inviare un file FatturaPA o un file archivio tramite interfaccia web. Per fare ci\u00f2, \u00e8 necessario disporre delle credenziali Entratel o Fisconline o di una Carta Nazionale dei Servizi (CNS) o delle credenziali SPID (Sistema Pubblico di Identit\u00e0 Digitale) pre-abilitate ai servizi telematici dell\u2019Agenzia delle Entrate. Il file inviato via web non deve superare i 5 megabyte di dimensione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le contribuable, qui utilise le canal web pour l'envoi de fichiers, pourra visualiser les fichiers de messagerie relatifs \u00e0 son envoi via l'application Monitor FatturaPA dans la section Services en ligne.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>3. Envoi de factures \u00e9lectroniques avec SDICoop<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SDICoop \u2013 Le Service de Transmission est disponible pour les contribuables qui souhaitent envoyer des fichiers FatturaPA et recevoir des fichiers de message via le web. Pour utiliser ce canal de transmission, vous devez vous accr\u00e9diter aupr\u00e8s du SdI sur le site.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>4. Envoi de factures \u00e9lectroniques avec SDIFTP<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe pour ceux qui souhaitent envoyer des fichiers FatturaPA avec le service SDIFTP et recevoir des fichiers de messages via une m\u00e9thode de transfert de donn\u00e9es par FTP (File Transfer Protocol).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette m\u00e9thode requiert la pr\u00e9sence d'un centre de traitement des donn\u00e9es de continuit\u00e9 fonctionnel et d'un personnel de supervision. Pour les contribuables qui utiliseront le service mentionn\u00e9, il est recommand\u00e9 que le nombre de documents dans le syst\u00e8me ne d\u00e9passe pas 20 000 (tol\u00e9rance de 1 pour cent). Le nombre de fichiers sur le support ne doit pas d\u00e9passer 150 m\u00e9gaoctets. Pour b\u00e9n\u00e9ficier de ce canal de transmission, vous devez vous accr\u00e9diter aupr\u00e8s du SdI sur le site.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Dates de factures \u00e9lectroniques pour autorisation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1er juillet 2018 : L'autorisation douani\u00e8re pour les producteurs et distributeurs d'essence et de diesel est entr\u00e9e en vigueur.<\/li>\n\n\n\n<li>1er septembre 2018 : D\u00e9but des ventes exon\u00e9r\u00e9es de TVA aux utilisateurs finaux non europ\u00e9ens.<\/li>\n\n\n\n<li>1er janvier 2019 : L'utilisation des factures \u00e9lectroniques locales B2B et B2C est devenue une n\u00e9cessit\u00e9, avec des exceptions mineures sp\u00e9cifiques \u00e0 l'industrie.<\/li>\n\n\n\n<li>1er janvier 2021 : D\u00e9but des remboursements de la TVA.<\/li>\n\n\n\n<li>1er juin 2021 : Mise en \u0153uvre de nouvelles exigences pour la cr\u00e9ation et l'archivage des documents \u00e9lectroniques.<\/li>\n\n\n\n<li>1er janvier 2022 : Les entreprises en Italie doivent soumettre les informations sur les livraisons transfrontali\u00e8res au SDI au format FatturaPA.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>P\u00e9nalit\u00e9s<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la facture devant \u00eatre \u00e9mise n&#x27;est pas \u00e9mise ou si une facture n&#x27;est pas conforme au format XML, une p\u00e9nalit\u00e9 de 90 \u00e0 180 % du montant de la TVA de la facture sera appliqu\u00e9e. Si le client \u00e9met une facture sans respecter les conditions obligatoires, une p\u00e9nalit\u00e9 de 100 % du montant de la TVA concern\u00e9e sera appliqu\u00e9e.<\/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 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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. 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