The Developer’s Guide to Italy’s FatturaPA — From Data Schema to Successful XML Submission

Italy’s e‑invoicing regime is one of the most mature in Europe — and one of the most exacting. For tech leaders and policy-makers, FatturaPA is more than an XML — it is a business process, a compliance interface, and an integration pattern with the state. This guide distills the standards into pragmatic steps you can ship, with a focus on GovTech & LegalTech integration, data governance, and operational reliability.

What FatturaPA Is — And Who Must Comply

FatturaPA is Italy’s mandatory e‑invoice format. All B2B and B2C invoices issued by Italian VAT‑registered entities route through the government’s exchange platform — the Sistema di Interscambio (SDI). Public sector invoices (B2G) also pass via SDI and follow the same core model with sector‑specific nuances.

• Scope:
  • B2G — mandatory since 2014
  • B2B/B2C — mandatory since 2019
  • Cross‑border — reported via SDI using dedicated document types
• Core artifacts:
  • FatturaPA XML file — your canonical invoice
  • SDI transport channel — how you deliver the XML
  • SDI receipts — machine‑readable acknowledgments and errors you must store

In plain terms — your ERP emits structured XML, SDI validates and forwards it, and the receipts you receive are legal evidence of status.

Architecture Overview — How Your System Talks To SDI

At a high level, you map ERP data to FatturaPA XML, validate, transmit to SDI, then consume and reconcile SDI receipts asynchronously.

• Actors:
  • Issuer — your system or service provider
  • Recipient — customer, PA, or consumer
  • SDI — validation and routing hub operated by the tax authority
• Environments:
  • Test/collaudo — available after channel accreditation
  • Production — live SDI

SDI Transport Channels — Comparison

Rule of thumb — product teams should aim for SDICoop for resilience and observability; SDIFTP if you are a batch processor.

The FatturaPA Data Model — What You Must Map

FatturaPA is a structured XML with strict cardinalities and code lists. You will map the following essentials:

• Header — `FatturaElettronicaHeader`
  • `DatiTrasmissione` — `ProgressivoInvio` (idempotency key), `FormatoTrasmissione` (FPR12 for B2B/B2C, FPA12 for PA), `CodiceDestinatario` (7‑char routing code), optional `PECDestinatario`
  • `CedentePrestatore` — supplier legal/fiscal identity, VAT ID (Partita IVA), tax code (Codice Fiscale), address
  • `CessionarioCommittente` — customer identity (VAT or CF), address
  • `TerzoIntermediarioOSoggettoEmittente` — if an intermediary submits on your behalf
• Body — `FatturaElettronicaBody`
  • `DatiGenerali` — `TipoDocumento` (e.g., TD01 invoice, TD02 advance), `Divisa`, dates, references
  • `DatiBeniServizi` — line items (`DettaglioLinee`), VAT rates, totals
  • `DatiRiepilogo` — VAT summary per rate or nature code
  • `DatiPagamento` — method, due dates, IBAN
  • Special blocks when applicable — `DatiCassaPrevidenziale`, `DatiRitenuta`, `DatiBollo`, `DatiDDT`, `DatiTrasporto`
• Totals — strictly consistent with lines and VAT summaries

Key routing fields:

• `CodiceDestinatario` — business endpoint code (7 chars); use `0000000` for private consumers
• `PECDestinatario` — certified email, used when no endpoint code is available
• Public Administration uses IPA codes and the `FPA12` format

Minimal Valid FatturaPA XML — A Compact Example

<?xml version=”1.0″ encoding=”UTF-8″?>
<p:FatturaElettronica versione=”FPR12″ xmlns:p=”http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.2″>
<FatturaElettronicaHeader>
<DatiTrasmissione>
<IdTrasmittente>
<IdPaese>IT</IdPaese>
<IdCodice>01234567890</IdCodice>
</IdTrasmittente>
<ProgressivoInvio>INV-2025-000123</ProgressivoInvio>
<FormatoTrasmissione>FPR12</FormatoTrasmissione>
<CodiceDestinatario>ABCDEF1</CodiceDestinatario>
</DatiTrasmissione>
<CedentePrestatore>
<DatiAnagrafici>
<IdFiscaleIVA>
<IdPaese>IT</IdPaese>
<IdCodice>01234567890</IdCodice>
</IdFiscaleIVA>
<Anagrafica><Denominazione>Acme S.r.l.</Denominazione></Anagrafica>
<RegimeFiscale>RF01</RegimeFiscale>
</DatiAnagrafici>
<Sede><Indirizzo>Via Roma 1</Indirizzo><CAP>00100</CAP><Comune>Roma</Comune><Provincia>RM</Provincia><Nazione>IT</Nazione></Sede>
</CedentePrestatore>
<CessionarioCommittente>
<DatiAnagrafici>
<IdFiscaleIVA><IdPaese>IT</IdPaese><IdCodice>09876543210</IdCodice></IdFiscaleIVA>
<Anagrafica><Denominazione>Client S.p.A.</Denominazione></Anagrafica>
</DatiAnagrafici>
<Sede><Indirizzo>Corso Italia 10</Indirizzo><CAP>20100</CAP><Comune>Milano</Comune><Provincia>MI</Provincia><Nazione>IT</Nazione></Sede>
</CessionarioCommittente>
</FatturaElettronicaHeader>

<FatturaElettronicaBody>
<DatiGenerali>
<DatiGeneraliDocumento>
<TipoDocumento>TD01</TipoDocumento>
<Divisa>EUR</Divisa>
<Data>2025-10-19</Data>
<Numero>2025-123</Numero>
<ImportoTotaleDocumento>122.00</ImportoTotaleDocumento>
</DatiGeneraliDocumento>
</DatiGenerali>

<DatiBeniServizi>
<DettaglioLinee>
<NumeroLinea>1</NumeroLinea>
<Descrizione>Software subscription — 1 month</Descrizione>
<Quantita>1.00</Quantita>
<PrezzoUnitario>100.00</PrezzoUnitario>
<PrezzoTotale>100.00</PrezzoTotale>
<AliquotaIVA>22.00</AliquotaIVA>
</DettaglioLinee>
<DatiRiepilogo>
<AliquotaIVA>22.00</AliquotaIVA>
<ImponibileImporto>100.00</ImponibileImporto>
<Imposta>22.00</Imposta>
<EsigibilitaIVA>I</EsigibilitaIVA>
</DatiRiepilogo>
</DatiBeniServizi>

<DatiPagamento>
<CondizioniPagamento>TP02</CondizioniPagamento>
<DettaglioPagamento>
<ModalitaPagamento>MP05</ModalitaPagamento>
<DataScadenzaPagamento>2025-11-18</DataScadenzaPagamento>
<ImportoPagamento>122.00</ImportoPagamento>
</DettaglioPagamento>
</DatiPagamento>
</FatturaElettronicaBody>
</p:FatturaElettronica>

Tip — keep amounts at two decimals, ensure line totals sum to taxable base and VAT summaries exactly.

Validation & Pre‑Flight — What To Check Before Sending

• XSD compliance — validate against the official FatturaPA XSDs
• Controlled vocabularies — `TipoDocumento`, `Natura` (e.g., N2.x, N3.x, N4), `ModalitaPagamento`, `RegimeFiscale`
• Identity data — supplier’s VAT/CF, customer’s VAT/CF or CF for consumers
• Routing — `CodiceDestinatario` or `PECDestinatario`, use `0000000` for B2C
• Tax math — per‑line totals, VAT per summary bucket, global totals
• Special flags — `EsigibilitaIVA` (I immediate, D deferred, S split payment for PA), `DatiBollo` for virtual stamp when applicable
• Idempotency — unique `ProgressivoInvio` per submission

Submission Flow — From XML To Receipt

1. Generate XML — map ERP data, normalize decimals, encode UTF‑8.
2. Optional signing — some PA workflows may still require a signature; B2B/B2C typically accept unsigned XML.
3. Transmit via chosen channel — SDICoop, SDIFTP, or PEC.
4. Poll/receive SDI outcomes — parse and persist machine‑readable receipts.
5. Forwarding to recipient — SDI delivers to the endpoint code or PEC; for consumers, SDI stores the invoice in the tax portal.
6. Reconciliation — match SDI protocol numbers to your invoice records, update status, and trigger downstream actions (posting, dunning, archiving).

SDI Receipts — What They Mean

• Scarto (Reject) — file rejected, not delivered; fix and resend with a new `ProgressivoInvio`
• Ricevuta di Consegna (Delivery Receipt) — delivered to recipient endpoint
• Notifica di Mancata Consegna (Failed Delivery) — undeliverable; SDI makes it available in the tax portal; your duty is still met
• Decorrenza Termini (Timeout) — no recipient acknowledgment in PA flows; treat as delivered after the legal window
• Esito Committente (Customer Outcome) — applicable in PA flows within a defined period

Persist all receipts — they are part of your legal audit trail.

Error Handling — Typical SDI Error Categories

Build deterministic, human‑readable error mapping so support can resolve issues in minutes — not hours.

Security, Privacy & Retention — What Compliance Entails

• Transport security — mTLS for SDICoop; strict IP allowlisting; certificate rotation
• Data minimization — only legally required invoice fields; avoid free‑text PII
• Logging — redact sensitive fields, hash identifiers where possible
• Archiving (conservazione digitale) — preserve invoices and SDI receipts for statutory periods, with time‑stamps and integrity guarantees; consider a certified conservator or the tax authority’s service
• GDPR & eIDAS — define lawful basis, data processor roles, and e‑signature policies where used
• Access control — least privilege in ERP, invoicing service, object storage

Cross‑Border & Special Cases — Don’t Miss These

• Reverse charge & split payment — model via `TipoDocumento`, `Natura` and `EsigibilitaIVA`
• Virtual stamp duty — `DatiBollo` when thresholds or document types require it
• Cross‑border reporting — use dedicated document types (e.g., TD17/TD18/TD19) per official tables for purchases and services with foreign counterparties
• Withholding & social funds — `DatiRitenuta`, `DatiCassaPrevidenziale` for specific professions
• Public Administration specifics — `FPA12`, IPA codes, and possible customer outcome messages

Design your rules engine so document type and tax scenarios are fully data‑driven — not hard‑coded.

Build vs Buy — Connecting To SDI Directly Or Via A Provider

• Direct SDI accreditation — maximum control, no vendor lock‑in, but requires certificates, compliance ops, and 24/7 monitoring
• Intermediary/provider — faster time‑to‑market, managed updates and archiving, but recurring fees and vendor dependency

Decision criteria — volume, in‑house Ops maturity, required SLAs, and regulatory posture. Many teams start with a provider, then insource SDICoop when scale and stability justify it.

Implementation Plan — A Practical, Low‑Risk Path

1. Discovery — map business flows, document types, code lists, and edge cases
2. Data model — define a canonical invoice schema; add a strict adapter to FatturaPA
3. Validation — embed XSD checks and business rules in CI; add test fixtures
4. Transport — choose SDICoop; prepare mTLS, IP ranges, retries, backoff, and DLQs
5. Observability — correlation ids, receipt parsing, dashboards, alerts
6. Archiving — immutable storage of XML and receipts; retention policies
7. Rollout — pilot a subset of customers, compare SDI totals to ERP ledgers, expand gradually

Go‑Live Checklist — Pin Down The Last Mile

• Unique `ProgressivoInvio` strategy — deterministic, collision‑safe
• Code lists up‑to‑date — `TipoDocumento`, `Natura`, payment modes
• Totals parity — unit tests for rounding and VAT per bucket
• Receipt consumption — every receipt mapped to a terminal status
• Retries & idempotency — safe re‑submission without double‑posting
• Backfilling plan — late or corrected invoices with credit notes (TD04) as needed
• Conservazione — archiving vendor or state service enabled and tested

Aligning With EU Directions — Future‑Proof Your Stack

Italy’s model is converging with broader EU digital reporting and e‑invoicing initiatives. Keep your architecture adaptable — externalize code lists, version transformation logic, and isolate SDI transport behind an interface so migrating to additional networks (e.g., PEPPOL) or future EU schemas is incremental — not a rewrite.

Key Takeaways

• FatturaPA is a precise XML plus an integration with SDI — treat both data quality and transport as first‑class concerns.
• Build a canonical invoice model and a strict, tested adapter — then add SDI transport with robust observability and archiving.
• Start with SDICoop for programmatic control or a provider for speed — but design for portability and evolving EU requirements.