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E-invoicing is becoming a key consideration for cross-border growth, especially for multinational businesses with operations, customers, or suppliers in Europe.
Italy was one of the first EU countries to introduce a mandatory, centralised e-invoicing model, making businesses operating there a strong reference point for managing compliance in mature digital reporting environments.
As requirements evolve across Europe, these case studies show how organisations are moving beyond technical compliance to make digital reporting more efficient and sustainable.
How does Italy’s e-invoicing mandate work?
Since 1 January 2019, Italy has required mandatory e-invoicing for most domestic B2B and B2C transactions, building on the earlier B2G e-invoicing mandate for public administration. The key elements include:
FatturaPA XML format
Invoices must be issued in the standard FatturaPA XML format, including structured information such as supplier and customer identifiers, VAT details, document type, taxable amounts, tax codes, payment data and other mandatory fiscal fields.
Sistema di Interscambio (SDI)
The government-run SDI platform performs formal checks, records the transmission outcome and routes invoices to the relevant recipient or channel. Invoices rejected by SDI must be corrected and resubmitted, while delivery receipts, failed delivery notices and other SDI notifications need to be monitored and reconciled as part of the invoice lifecycle.
Near real-time invoice data visibility
The tax authority receives structured invoice data through SDI, giving it timely, transaction-level visibility over VAT-relevant information.
Cross-border reporting
Since July 2022, data on cross-border transactions has generally been reported through SDI, with different technical rules depending on the transaction type, including specific document codes such as TD17, TD18, TD19 and TD28 for selected scenarios. Outbound invoices to foreign customers and inbound foreign supplier transactions follow different reporting mechanics, so correct document type, VAT nature code and recipient coding are critical.
Compliant digital preservation
Invoices and related SDI notifications must be digitally preserved for 10 years in a compliant preservation system that ensures authenticity, integrity, readability and retrievability over time.
Turning technical compliance into auditable invoice control for an infrastructure group
Company profile
A large infrastructure operator with high volumes of B2B transactions across multiple legal entities.
Core need
The business was technically compliant with e-invoicing requirements, but its invoicing process remained fragmented, manual, and difficult to monitor.
The infrastructure group had an Enterprise Resource Planning (ERP) and e-invoicing platform in place, but invoice flows, VAT logic, SDI notifications and accounting controls were not fully aligned across the end-to-end process. Manual steps, high exception volumes, and limited visibility over SDI outcomes created inefficiency and audit complexity.
RSM helped improve the business’s end-to-end invoicing process by:
- Redesigning invoice flows at the points where issues were occurring.
- Introducing pre-validation checks before SDI submission.
- Improving the management of notifications and exceptions.
- The RSM team also enabled better integration between the ERP and e-invoicing platform, helping align invoice processing with accounting, VAT, and control requirements.
Outcomes
- Reduced rejected invoices and rework.
- Increased visibility over invoice status, SDI outcomes and exception resolution.
- Improved alignment between invoicing and accounting.
- Reduced manual effort in monitoring, reconciliation and audit preparation
Digital, Risk and Transformation Services in Italy
“In markets with established e-invoicing mandates, the real challenge is making the process work day-to-day across finance, tax, systems, and controls. We help you move from simply meeting the requirement to having an e-invoicing process that is easier to manage, easier to audit, and ready to adapt as regulations change.”
Partner — Digital, Risk & Transformation Leader
Scaling without increasing operational risk for an e-invoicing service provider
Company profile
An e-invoicing service provider operating in a multi-client environment with a strong technical platform.
Core need
The provider needed to move from a case-by-case approach to a more structured, standardised, and scalable service model.
The provider’s platform was technically strong, but service delivery varied across clients, configurations, and integration needs. Continuous regulatory updates added further complexity, while the lack of standardised processes and controls increased operational risk as the business scaled.
RSM’s approach focused on:
- Defining a reference operating model for e-invoicing services.
- Standardising core processes across the provider’s clients, while allowing flexibility for client-specific requirements and configurations.
- Defining control points across XML generation, master data, VAT/nature codes, mapping rules and validation.
- Structuring the invoice lifecycle around submission, delivery, SDI notifications, error handling and reconciliation.
RSM’s advisors also supported decisions on integration models and service setup to improve consistency across the operating environment.
Outcomes
- More consistent service delivery for the provider’s client base.
- Reinforced the provider’s position as a reliable, compliant partner.
- Reduced operational and compliance risk linked to incorrect invoice generation, transmission or exception handling.
- Clear governance model that created a stronger platform for scale.
Making digital preservation compliant and audit-ready for a pharmaceutical company
Company profile
A pharmaceutical company operating in a highly regulated environment, with large volumes of documents subject to retention requirements.
Core need
The company needed to structure document management, meet Italian digital preservation rules and AgID guidelines, and connect digital preservation with e-invoicing and tax obligations.
The company’s document management practices were fragmented across multiple stakeholders, including finance, legal, and IT. Strict regulatory expectations, large volumes of retained documents, and the need to preserve the legal validity, integrity, traceability and retrievability of digital records created complexity and audit risk.
RSM’s consultants supported the company with:
- Building a structured digital preservation framework aligned with Italian digital preservation rules and AgID guidelines.
- Conducting a gap analysis, mapping document flows, identifying critical areas, and defining classification and retention rules.
- Connecting digital preservation processes with the e-invoicing lifecycle, including XML files and SDI notifications.
- Setting out clear roles, responsibilities and procedures across e-invoicing, document management and digital preservation.
- Enabling the preparation of required documentation, such as the digital preservation manual and related operating procedures.
Outcomes
- Alignment with regulatory requirements.
- Centralised document management.
- Improved traceability across the digital preservation process.
- Strengthened audit readiness and reduced inspection risk.
- Laid a foundation for further digitalisation initiatives.
Solving for e-invoicing compliance and complexity
Many businesses have achieved technical compliance with Italy’s e-invoicing and digital reporting requirements, but still require a structured, scalable process that connects invoicing, accounting, tax, digital preservation, and controls.
Common challenges with e-invoicing readiness
- Misaligned invoicing flows create gaps between technical compliance, accounting, and VAT logic.
- Delays, inefficiency, and limited SDI visibility caused by manual exceptions and rework.
- Frequent regulatory and technical updates make compliant e-invoicing operations harder to scale across systems, entities and countries.
- Fragmented document management limits coordination across finance, tax, legal, and IT teams and external providers.
- Lack of traceability and governance increases risk around audit, legal, and retention requirements.
How RSM can help
Our team has experience delivering e-invoicing installations and projects since the rollout of Italy’s mandatory B2B/B2C e-invoicing requirements. Wherever your business is headquartered, RSM can connect you with local e-invoicing expertise and support across tax, process, systems, and controls.
If you’re entering or operating in a market where e-invoicing is about to be introduced, see how we’ve helped businesses ahead of the phased rollout of France’s 2026 e-invoicing reform.
Frequently Asked Questions (FAQs)
Mostly, yes. If your business issues or receives invoices within the scope of Italian e-invoicing rules, those invoices generally need to be managed through the Sistema di Interscambio (SDI), either directly or via a compliant provider. The exact operating model depends on your VAT position, transaction flows and system setup. RSM can help assess your obligations, select the right operating model, integrate the platform with your systems and define the related controls.
Your ERP must provide accurate, structured data and either generate the required XML format or integrate with a provider that does so. We support ERP configuration, XML mapping, master data checks, VAT coding, validation controls and integration with your e-invoicing platform.
Businesses should assess their invoicing, accounting, VAT, SDI notification management and digital preservation processes before implementation. This includes checking ERP readiness, data quality, XML mapping, SDI integration, exception handling, and digital preservation requirements.
E-invoicing compliance means meeting the technical and legal requirements to issue, transmit, receive and preserve invoices in accordance with local rules. E-invoicing readiness goes further by ensuring processes are scalable, traceable, integrated with accounting and VAT, and able to manage exceptions and adapt to regulatory change. RSM can advise you on both.
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