The dates
| When | Who | What changes |
|---|---|---|
| 1 January 2019 | Companies established in Italy | Issue their invoices only as electronic invoices (FatturaPA), through the SDI.1 2 |
| 1 July 2022 | Flat-rate taxpayers (forfettari) with revenue above €25,000 in the previous year | Come under the obligation.3 |
| 1 January 2024 | All other flat-rate taxpayers | Come under the obligation.3 |
What it means for your cash
Every invoice already travels as data through the SDI, and that does not make customers pay sooner. Payment terms and late payment stay as they are.
Between companies in Italy, a customer who pays late owes 10.40% a year from 1 July to 31 December 2026 (D.Lgs. 231/2002, art. 5). Calculate what a late customer owes you
An invoice that arrives as a structured file is faster to check, and checking is what a funder needs before it pays an invoice early.
What Advanta reads today
Advanta reads FatturaPA, signed files (.p7m) and bulk downloads from the SDI included, and CSV or Excel from any program; 16 formats in total. Advanta is not an SDI intermediary: your invoices keep travelling as they do today. To be financed, an invoice must carry its due date; in FatturaPA the payment details (DatiPagamento) are optional, so check that your software fills them in.
Sources
- D.Lgs. 5 agosto 2015, n. 127, art. 1 (Normattiva)
- Legge 27 dicembre 2017, n. 205, art. 1, commi 909 e 916 (Normattiva)
- D.L. 30 aprile 2022, n. 36, art. 18, comma 3 (Normattiva)
Official sources, read on 26 September 2026.
Get your invoices paid sooner
Request access, then connect your software or upload your e-invoices. The team replies within one business day.