Mappli / All countries overview / Invoicing Italy: What Freelancers Need to Know

Invoicing Italy: What Freelancers Need to Know

Stand: 29.03.2026

Italy has the strictest e-invoicing system in Europe. Since 2019, domestic invoices must go through SDI (Sistema di Interscambio). The good news for freelancers: you are not directly affected. The three key rules: comply with mandatory fields per DPR 633/1972, apply inversione contabile (reverse charge) for B2B, and understand the SDI system.

Mandatory Invoice Fields

Per Art. 21 DPR 633/1972, an invoice must include: full name and address of both parties, the Italian client’s Partita IVA (VAT number), invoice number and date, description of services with period, net amount, IVA rate and amount (or inversione contabile notice), and gross amount.

Important about SDI: as a freelancer, you do NOT need to submit via the SDI system. Your Italian client registers your invoice themselves as an ‘autofattura’ (self-invoice) in SDI. You issue a normal invoice and your client handles the Italian e-invoicing obligation.

Practical Example

You are a software developer invoicing a Srl in Milan for CHF 12,000 for a development project. Your client has a Partita IVA (IT...). Inversione contabile applies: issue the invoice without IVA. The invoice must state: ‘Inversione contabile — IVA assolta dal destinatario (Art. 17 c. 2 DPR 633/1972)’.

Your client will register the invoice as an autofattura in SDI and account for IVA in Italy themselves. You need neither an Italian Partita IVA nor access to the SDI system. Mappli generates the correct payment reference and inversione contabile notice automatically.

IVA Rates and Inversione Contabile

Italy has four IVA rates: 22% (standard), 10% (reduced, e.g. tourism, renovation), 5% (further reduced, e.g. herbs, social cooperatives) and 4% (super-reduced, e.g. food, books, newspapers).

Inversione contabile quick rule: Is your client a company with a Partita IVA (IT...)? Invoice without IVA, with inversione contabile notice (Art. 17 para. 2 DPR 633/1972). You do not need to register for IVA in Italy.

What Mappli Does for You

When you create an invoice for an Italian client via Mappli:

• Inversione contabile notice is automatically added when your client has a Partita IVA
• Payment reference (SCOR) is generated from your invoice number
• IBAN and BIC are correctly formatted for Italian banks
• Invoice can be created in Italian, German or English

Sources

• DPR 633/1972 (IVA) — DPR 633/1972: full text of the Italian VAT law with mandatory invoice fields (Art. 21). normattiva.it ↗
• Agenzia delle Entrate (SDI) — Agenzia delle Entrate: official information on the SDI system and e-invoicing obligation. agenziaentrate.gov.it ↗
• SCOR / ISO 11649 — Structure and check digit calculation of the structured payment reference per ISO 11649. Finance Finland (PDF) ↗
• Reverse Charge (EU) — EU VAT Directive: Art. 196 on reverse charge for cross-border B2B services. EUR-Lex ↗

All countries overview