A
    AequoTax
    Back to home

    Free electronic invoices: the practical guide 2026

    You can create electronic invoices for free without relying solely on the complex Italian Revenue Agency portal. This guide covers the Italian process using cloud software.

    What you need to invoice electronically

    • An active Italian VAT registration.
    • Client details: VAT number or tax code, address, recipient code or PEC.
    • Software that generates XML files, plus a service for SDI transmission.

    Five steps to your first invoice

    1. Create an account, for example with AequoTax.
    2. Enter your VAT number and billing details once.
    3. Save the client with their recipient code or PEC.
    4. Complete the invoice: description, amount and VAT. Italian flat-rate taxpayers use 0% and the required notice.
    5. Submit to SDI and check delivery receipts.

    Digital retention: the most common mistake

    Saving a PDF on your desktop is not legally compliant retention. Italian law requires 10 years of digital retention with appropriate safeguards. Check that a certified retention service is active.

    When the free plan is enough

    AequoTax Free includes 3 documents per month, invoice status tracking and readable client PDFs. Smart and Pro offer more documents. See our guide for the Italian flat-rate tax regime.

    Frequently asked questions

    Which software offers free electronic invoices?

    The Italian Revenue Agency’s Fatture e Corrispettivi portal is free. Cloud alternatives such as AequoTax have free plans with 3 documents monthly. Check which transmission and retention services are available.

    What happens after issuing an invoice?

    The XML file is submitted to Italy’s SDI, which reports delivery, failed delivery or rejection. The invoice must then be retained digitally in accordance with the law for 10 years.

    What is a recipient code?

    A seven-character code used to deliver Italian electronic invoices. For individuals without a code, use “0000000” and provide a readable copy.

    Can I issue electronic invoices to individuals?

    Yes. Use “0000000” and provide a PDF copy to the client; the XML must still be transmitted through SDI.

    Start invoicing for free

    Get started with 3 documents per month free.

    Create your free account