The Revenue Agency is the authority responsible for the electronic invoicing procedure.
All invoices that economic operators resident or established in Italy issue to other economic operators must be in electronic form .
Non-Italian economic operators can issue invoices in paper or electronic form.
All electronic invoices must be sent to the Exchange System (SdI in Italian), which provides the address to the receiving government department. The exchange system is managed by the Revenue Agency and all information is available on the website https://www.fatturapa.gov.it