Business-to-Business Electronic Invoicing Solutions

Electronic invoicing refers to a digital format for invoices, based on XML standards. 
It was introduced by the 2008 Finance Act, as part of the European Union's “i2010” action plan, which encourages Member States to establish appropriate legal, organizational, and technological frameworks to manage the entire procurement cycle electronically. As of June 6, 2014, the issuance of electronic invoices has been mandatory for transactions with Italian public administrations. These invoices must be created in XML format, according to the technical standards defined by Sogei, and must remain unalterable and immutable over time. This is the only invoice format accepted by public authorities, who, under the law, are required to use the Italian Exchange System (Sistema di Interscambio, or SdI).

The 2018 Finance Act introduced mandatory B2B electronic invoicing, which took effect on January 1, 2019.
This requirement applies to all “Business to Business” invoicing (i.e., invoices issued between companies, as well as professionals, artisans, etc., based in Italy). In other words, it applies to any tax-relevant document issued to collect payment for the sale of goods or services.The only entities exempt from this obligation are those with very low annual revenues—specifically, those operating under the "regime di vantaggio" (as outlined in Article 27, paragraph 3 of Law Decree no. 98/2011) or the "flat-rate regime" provided by Law no. 190/2014. Therefore, the obligation effectively applies to nearly all invoices.


The mandatory e-invoicing regulation requires the creation of an XML (eXtensible Markup Language) file containing specific information, according to the FatturaPA format currently governed by Decree DM 55/2013 for invoices addressed to public entities. These invoices can only be issued and received via the Sistema di Interscambio (SdI), managed by the Italian Revenue Agency (Agenzia delle Entrate). Any other invoice format used within a company is considered legally non-existent and, as such, must not be paid. Incoming Invoices (Passive Cycle) When a company receives an electronic invoice through the SdI, it must be registered, processed for payment approval, and digitally archived in accordance with applicable regulations.

Electronic Invoicing: Automation Services

To help companies with their own ERP or management systems send and receive invoices easily, Real Comm has developed dedicated automation services.

Real Comm’s electronic invoicing services include:

• Web service for generating XML files
• Web service for sending XML files and receiving notifications (outgoing/invoice issuing cycle)
• Web service for receiving XML files and related notifications (incoming/invoice receiving cycle)
• Web portal for viewing sent/received invoices and for manual transmission/reception of XML files

In addition, Real Comm offers specific consulting services to support operational phases of B2B electronic invoicing, as well as services for assigning SdI codes to identify the company within the Exchange System.

These services allow companies to implement essential automation in their ERP systems, particularly beneficial for organizations with customized management platforms.