All Public Administrations are obliged to issue, transmit, manage and store invoices exclusively in electronic format.
The electronic invoice is a digital document whose authenticity and integrity are guaranteed by:
- the presence of the electronic signature of the person issuing the invoice;
- the transmission of the invoice to a specific Interchange System (Sistema di Interscambio - SDI)
The Interchange System is the platform that:
- transmits the electronic invoice from the supplier to the Public Administration;
- transmits notifications related to the activities performed to the Public Administration and to the supplier;
- allows the Ministry of the Economy and Finance (MEF) to monitor Public Finances.
The FatturaPA standard issued by the Revenue Agency governs aspects related with the technical features of electronic invoices.