Italy: E-invoicing Schema Update

Kelly Muniz
February 4, 2025

The Italian Revenue Agency (Agenzia delle Entrate) has announced important updates to the Italian mandatory e-invoicing “FatturaPA” technical specifications and schemas.

The technical documentation has been updated to version 1.9 and will be effective from 1 April 2025.

A summary of the main changes introduced by this updated version are as follows:

· Introduction of Document Type “TD29”, specifically for reporting omitted or irregular invoices.

· Updated Description of “TD20”, to remove scenarios now covered by TD29.

· New Tax Regime Code “RF20”, applicable to taxpayers under the cross-border VAT exemption regime established by EU Directive 2020/285.

· Revised Value Codes for Fuel Sales, replacing “27101943″ with new codes “27101942” and “27101944” (for gas oils with specific sulphur content).

· Updates to error codes 00471, 00473, 00475, 00404 and 00409, mainly to include the new type of document “TD29” and 00460 to accommodate the cross-border VAT exemption regime established by EU Directive 2020/285.

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Author

Kelly Muniz

Kelly Muniz is a Senior Regulatory Counsel at Sovos, specializing in global e-invoicing developments. Originally from Brazil and currently based in Stockholm, Kelly holds a Bachelor’s Degree in Law and worked as a licensed lawyer in her home country. She also earned a Master’s Degree in EU Business Law from Lund University in Sweden.
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