Electronic Invoices: SDI, PEC and Conservazione

Before sending the first invoice, set up the delivery and storage path. The goal is to avoid a technically valid invoice that is hard to retrieve or archive later.

Concepts

  • SDI is Sistema di Interscambio, the exchange system for electronic invoices.
  • Codice destinatario identifies the recipient delivery channel.
  • PEC can be used as a delivery address when a recipient does not provide a channel code.
  • Conservazione is compliant long-term storage for electronic invoices.
  • Bollo is a stamp duty that can apply to invoices above EUR 77.47 when VAT is not charged.

First Invoice Checklist

  • Confirm client legal name and VAT/fiscal code.
  • Confirm codice destinatario or PEC.
  • Confirm whether bollo applies.
  • Include regime wording when using forfettario.
  • Send through a compliant invoicing system.
  • Download and store delivery outcome.

Check The Outcome

A PDF sent by email does not replace XML transmission through SDI. Save the XML and processing/delivery receipts. A rejection (scarto) and inability to deliver are different outcomes: read the status and follow the applicable official instructions instead of treating “sent” as success. For foreign clients or private individuals, check the specific recipient-field rules.

Keep the XML, the client-readable copy, the SDI outcome and evidence of compliant storage. Ordinary PDF storage is not the same as conservazione. Bollo depends on the invoice conditions, not the amount threshold alone.

Track Dates Separately

The date you issue the invoice, the date the client receives it and the date you receive payment can matter for different purposes. Track them separately.