Fattura Elettronica for Freelancers in Italy: Forfettari, Minimi & SDI Guide

How Italian freelancers (liberi professionisti) handle electronic invoicing — regime forfettario, regime dei minimi, SDI obligations, and practical examples. This guide gives the answer first, then covers required invoice fields, workflow choices, compliance checks, common mistakes, and practical next steps so readers can act without comparing multiple sources.

E-Invoicing Is Now Mandatory for All Italian Freelancers

As of January 1, 2024, all Italian freelancers (liberi professionisti) must issue electronic invoices through the SDI system — regardless of tax regime or annual revenue. This includes those under the regime forfettario (flat-rate scheme) who were previously exempt.

As of January 1, 2024, all Italian freelancers (liberi professionisti) must issue electronic invoices through the SDI system — regardless of tax regime or annual revenue. This includes those under the regime forfettario (flat-rate scheme) who were previously exempt.

If you're a freelancer in Italy — whether a web developer, consultant, designer, translator, or any other profession — this guide covers everything you need to know.

Tax Regimes for Italian Freelancers

Regime Forfettario (Flat-Rate Scheme)

The most common regime for freelancers with annual revenue under €85,000:

• Income tax: Flat 15% (reduced to 5% for first 5 years of activity)
• VAT: Not charged on invoices (you write "Operazione effettuata ai sensi dell'art. 1, commi da 54 a 89, L. 190/2014")
• Ritenuta d'acconto: Not applied (unlike ordinario regime)
• Bollo: €2 revenue stamp required on invoices over €77.47
• SDI: Mandatory since January 2024
• RegimeFiscale in XML: RF19

Regime Ordinario (Standard Regime)

For freelancers exceeding €85,000 or by choice:

• VAT: Charged at 22% (standard rate) or reduced rates depending on service type
• Income tax: Progressive IRPEF rates (23% to 43%)
• Ritenuta d'acconto: 20% withholding tax applied by the client (if the client is a business)
• SDI: Mandatory since 2019
• RegimeFiscale in XML: RF01

Regime dei Minimi (Minimum Taxpayers)

A legacy regime (no longer available for new registrations) with similar benefits to forfettario:

• Income tax: Flat 5%
• VAT: Not charged
• RegimeFiscale in XML: RF02

How to Create a Fattura Elettronica as a Freelancer

Forfettario Invoice Example

A forfettario freelancer's e-invoice looks different from a standard one:

• No VAT line — the invoice total is the gross amount without VAT
• Natura code: N2.2 (non-taxable — flat-rate regime)
• Bollo: €2 stamp on invoices over €77.47 (added as a line item or noted in the XML BolloVirtuale field)
• Cassa previdenziale: If applicable (e.g., 4% INPS gestione separata contributo integrativo)
• Legal reference: Must cite "Operazione effettuata ai sensi dell'art. 1, commi da 54 a 89, L. 190/2014" in the invoice notes

Ordinario Invoice Example

• VAT at 22% (or applicable rate) added as a separate line
• Ritenuta d'acconto at 20% — deducted from the total. The client pays you the net amount and remits the 20% to the Agenzia delle Entrate on your behalf
• Cassa previdenziale: If you're in a professional order (avvocato, commercialista, etc.), add the 4% cassa contribution

The SDI Process for Freelancers

The SDI Process for Freelancers includes: Create your invoice with all required fields (including Partita IVA, Codice Fiscale, regime fiscale) Generate FatturaPA XML — your software converts it to the required XML format

1. Create your invoice with all required fields (including Partita IVA, Codice Fiscale, regime fiscale)
2. Generate FatturaPA XML — your software converts it to the required XML format
3. Sign the XML — with your digital signature (firma digitale) or let your intermediary sign it
4. Transmit to SDI — via accredited channel, PEC, or intermediary
5. Receive confirmation — SDI sends ricevuta di consegna (delivery receipt) or notifica di scarto (rejection)
6. Client receives the invoice — in their SDI channel or via their Cassetto Fiscale (tax drawer)

Invoicing International Clients as an Italian Freelancer

If you work with clients outside Italy (very common for developers, designers, and translators):

If you work with clients outside Italy (very common for developers, designers, and translators):

• You must still transmit through SDI using Codice Destinatario XXXXXXX
• For EU B2B: use Natura N2.1 and note "reverse charge" — the client accounts for VAT
• For non-EU: use Natura N2.1 (services not subject to Italian VAT)
• See our detailed Esterometro/cross-border guide

Common Mistakes Freelancers Make

Common Mistakes Freelancers Make includes: Forgetting the bollo — mandatory €2 stamp on forfettario invoices over €77.

• Forgetting the bollo — mandatory €2 stamp on forfettario invoices over €77.47
• Wrong RegimeFiscale code — RF19 for forfettario, RF01 for ordinario, RF02 for minimi
• Missing legal citation — forfettari must include the specific law reference
• Not registering for SDI — even if you use PEC, you need a Codice Destinatario for receiving
• Late transmission — invoices must reach SDI within 12 days of the transaction
• Ignoring the Cassetto Fiscale — check your tax drawer regularly for received invoices and SDI notifications

Tools for Italian Freelancer E-Invoicing

Options for generating and transmitting FatturaPA:

Options for generating and transmitting FatturaPA:

• Invoicemonk — automatic FatturaPA generation and SDI transmission. Handles forfettario and ordinario regimes. Try Invoicemonk's invoice generator.
• Agenzia delle Entrate portal — free but manual. Good for very low-volume invoicing (1-2 per month).
• Aruba / Fattura24 / Fatture in Cloud — Italian-specific tools with SDI integration.

Frequently Asked Questions

I'm a forfettario earning under €25,000. Do I still need SDI?

Yes. Since January 2024, the revenue exemption was removed.

Yes. Since January 2024, the revenue exemption was removed. All forfettari must use SDI regardless of annual revenue.

Do I need a digital signature for e-invoices?

If you transmit via an intermediary (like Invoicemonk), the intermediary signs on your behalf. If you transmit directly, you need a qualified digital signature (firma digitale).

If you transmit via an intermediary (like Invoicemonk), the intermediary signs on your behalf. If you transmit directly, you need a qualified digital signature (firma digitale).

Can I issue a paper invoice to a foreign client?

No. Since the Esterometro abolition, all invoices — domestic and international — must go through SDI.

No. Since the Esterometro abolition, all invoices — domestic and international — must go through SDI. You can attach a PDF copy for the client's convenience.

How do I handle the €2 bollo electronically?

Set BolloVirtuale to "SI" in the FatturaPA XML. You pay the accumulated bollo stamps quarterly through the F24 form (code 2501).

Set BolloVirtuale to "SI" in the FatturaPA XML. You pay the accumulated bollo stamps quarterly through the F24 form (code 2501). The Agenzia delle Entrate tracks your bollo obligations automatically from SDI data.

What if I switch from forfettario to ordinario mid-year?

Invoices issued before the switch use RF19; after the switch, use RF01. Update your invoicing software immediately.

Invoices issued before the switch use RF19; after the switch, use RF01. Update your invoicing software immediately. Your pre-filled VAT return will reflect the change.