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    Electronic invoices for the Italian flat-rate regime: guide 2026

    Since 1 January 2024, all taxpayers under Italy’s regime forfettario must issue electronic invoices through the Sistema di Interscambio (SDI), regardless of revenue. This guide explains how to set up the process.

    What Italian flat-rate taxpayers need

    • Active Italian VAT registration and client recipient code or PEC
    • FatturaPA XML generation and transmission to SDI
    • Required notice: Article 1 paragraphs 54–89 of Law 190/2014
    • Electronic stamp duty of €2 on qualifying invoices above €77.47
    • Legally compliant digital retention for 10 years
    Start free — 3 docs/month included

    What changed for the flat-rate regime

    Until 2023, some smaller flat-rate taxpayers were exempt. Since 2024, the obligation extends to all: supplies to Italian businesses, individuals and public bodies must pass through the Sistema di Interscambio.

    Issue an electronic invoice in five steps

    1. Register the client with the appropriate recipient code or PEC. For individuals without a code, use “0000000”.
    2. Complete the invoice with description, amount, 0% VAT and Natura N2.2.
    3. Add the flat-rate notice and the €2 electronic stamp when applicable.
    4. Transmit the XML to SDI and monitor receipts.
    5. Retain it legally for 10 years using an appropriate service.

    Common mistakes and how to avoid them

    • Applying 22% VAT rather than 0% with Natura N2.2.
    • Forgetting the required flat-rate notice.
    • Missing stamp duty above €77.47.
    • Saving only a PDF: the XML invoice must be submitted to SDI.

    Electronic invoicing software

    AequoTax supports Italian flat-rate freelancers and sole traders with a pre-filled notice, Natura N2.2, stamp duty calculation and status tracking. The Free plan includes 3 documents per month without a credit card.

    Frequently asked questions

    Must flat-rate taxpayers issue electronic invoices in 2026?

    Yes. Since 1 January 2024, SDI invoicing is mandatory for all Italian flat-rate taxpayers regardless of revenue. Non-compliance can result in penalties.

    Which notice must appear on the invoice?

    The Italian notice referencing Article 1 paragraphs 54–89 of Law 190/2014 — regime forfettario — must appear on every invoice, including electronic ones.

    When is the €2 stamp duty required?

    On qualifying invoices not subject to VAT exceeding €77.47. Mark the electronic stamp in the XML and pay it according to the applicable deadlines.

    Can I create electronic invoices for free?

    AequoTax Free lets you create 3 documents per month with the flat-rate notice. Check which transmission and retention services are available.

    Which Natura code should flat-rate taxpayers use?

    N2.2: transactions not subject to VAT — other cases. Set the VAT rate to 0%.

    Start invoicing under the flat-rate regime for free

    Create 3 documents per month free.

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