Italy

ISO IT

Mandates

Scope	Status	Effective	Format(s)
B2G	Mandatory	2015-03-31	fatturapa Sistema di Interscambio (SdI)
B2B	Mandatory	2019-01-01 Universal since January 2024: flat-rate ('forfettario') taxpayers were originally excluded below EUR 65,000 turnover, the threshold was reduced to EUR 25,000 in July 2022, and the exclusion was fully removed as of January 2024.	fatturapa Sistema di Interscambio (SdI)
B2C	Mandatory	2019-01-01	fatturapa Sistema di Interscambio (SdI)

FatturaPA is Italy's own national XML schema, not CII/UBL/Peppol BIS, with its own CIUS per the Provvedimento of 18 April 2019. This project does not currently implement a FatturaPA serializer or reader (see packages/formats) — this row describes the legal requirement, not this codebase's coverage of it.