SdI (Sistema di Interscambio) Explained: How Italian FatturaPA Clearance Works (2026)
The Sistema di Interscambio (SdI) is the Agenzia delle Entrate clearance hub that validates and routes every Italian e-invoice. Sellers submit a FatturaPA XML; SdI runs schema and VAT-number checks, then forwards the invoice to the buyer using the 7-character Codice Destinatario or the buyer's PEC, returning a ricevuta di consegna on success or a ricevuta di scarto on rejection.
At a glance
- Authority: Agenzia delle Entrate (AdE)
- Mandate: FatturaPA via SdI — clearance model
- Artefact: FatturaPA XML v1.2.x + ricevuta di consegna
- Transport: SDICoop web service, PEC, SDIFTP, accredited intermediary
- Applies to: All Italian VAT-registered businesses, incl. forfettari since 1 Jan 2024
- B2B live since: 1 January 2019 (DL 119/2018)
What SdI is and is not
SdI is a clearance hub, not a national invoice archive in the GST-IRP sense.
SdI is a clearance hub, not a national invoice archive in the GST-IRP sense. It validates the FatturaPA against the AdE schema and schematron, registers the unique Identificativo SdI, and delivers the invoice. The legal original is the cleared XML itself, not a PDF rendering — the PDF (or HTML preview generated from the XML) is a courtesy view. SdI sits in the same architectural category as Türkiye's e-Fatura and ZATCA Phase 2: a pre-clearance gate without which the invoice has no legal existence between Italian-resident parties.
The five-step SdI flow
The five-step SdI flow includes: Seller's system builds a FatturaPA XML to schema v1. 2.
- Seller's system builds a FatturaPA XML to schema v1.2.x with the correct TipoDocumento code.
- The seller (or accredited intermediary) submits the XML through SDICoop, PEC, SDIFTP, or web upload.
- SdI runs ~70 schematron checks: schema validity, VAT-number format (and existence via VIES for cross-border), date logic, mandatory blocks.
- On success, SdI returns a ricevuta di consegna with the Identificativo SdI; on failure, a ricevuta di scarto with one of the documented error codes.
- SdI routes the cleared invoice to the buyer via the Codice Destinatario or PEC fallback. The buyer's system returns a ricevuta di mancata consegna if undeliverable.
Codice Destinatario routing
The 7-character alphanumeric Codice Destinatario tells SdI which buyer channel to use. Italian VAT-registered buyers with an accredited intermediary register a code (e.
The 7-character alphanumeric Codice Destinatario tells SdI which buyer channel to use. Italian VAT-registered buyers with an accredited intermediary register a code (e.g. KRRH6B9). Buyers without one use 0000000 plus a registered PEC; private consumers without a PEC use 0000000 with the invoice deposited in their AdE personal area. Foreign buyers use XXXXXXX. An invalid code returns scarto 00311.
TipoDocumento (TD) codes
FatturaPA encodes the invoice nature in a TD code: TD01 standard invoice, TD04 credit note, TD05 debit note, TD17 purchase of services from abroad (replaces Esterometro), TD18 intra-EU acquisition, TD19 art.
FatturaPA encodes the invoice nature in a TD code: TD01 standard invoice, TD04 credit note, TD05 debit note, TD17 purchase of services from abroad (replaces Esterometro), TD18 intra-EU acquisition, TD19 art.17 c.2 purchase, TD20 self-billing (autofattura), TD24 deferred invoice, TD28 purchases from San Marino. Picking the wrong TD is the most common semantic error and triggers AdE follow-up audits even when SdI accepts the document.
Common scarto codes
Common scarto codes includes: 00200 — file does not validate against the FatturaPA XSD. 00301 — CessionarioCommittente CodiceFiscale or PartitaIVA does not exist in AdE registry.
- 00200 — file does not validate against the FatturaPA XSD.
- 00301 — CessionarioCommittente CodiceFiscale or PartitaIVA does not exist in AdE registry.
- 00311 — Codice Destinatario invalid or unknown.
- 00400 — Natura code missing on a VAT-exempt or reverse-charge line.
- 00471 — duplicate invoice (same seller VAT + ProgressivoInvio).
What ViDA changes from 2030
The EU VAT in the Digital Age (ViDA) package introduces an EU-level digital reporting requirement based on EN 16931 / Peppol BIS Billing 3.
The EU VAT in the Digital Age (ViDA) package introduces an EU-level digital reporting requirement based on EN 16931 / Peppol BIS Billing 3.0 for intra-EU transactions. AdE has signalled that SdI infrastructure will be retained — but the FatturaPA schema will need to expose the EN 16931 semantic model for intra-EU invoices alongside the current Italian-specific blocks. Domestic invoices remain on FatturaPA. Italy is one of the few Member States already operating clearance, so the operational change is mostly schema enrichment rather than a new channel.
Key takeaways
Key takeaways includes: SdI is clearance, not archive: no Identificativo SdI = no legal invoice. Codice Destinatario routing has three patterns: registered code, 0000000 + PEC, XXXXXXX for foreign.
- SdI is clearance, not archive: no Identificativo SdI = no legal invoice.
- Codice Destinatario routing has three patterns: registered code,
0000000+ PEC,XXXXXXXfor foreign. - Cross-border flows use TD17/TD18/TD19 through SdI since 1 July 2022 — the Esterometro is gone.
- ViDA from 2030 enriches the schema; SdI itself stays.
Authority sources
- AdE — FatturaPA specifications
- Agenzia delle Entrate — normativa e prassi
- Sistema di Interscambio portal
Related reading
Related reading includes: How Invoicemonk implements SdI / FatturaPA How to comply with SdI: step-by-step
Digital Marketing, SEO Specialist, Content Creator & Product Professional
Olayinka is a digital marketer, content creator, growth and SEO specialist with 10+ years helping businesses in Nigeria, the UK, the US, Australia, and Dubai achieve their goals online.
