| Indirect tax | VAT (IVA), standard rate 22%Standard rate 22% with reduced rates of 10%, 5% and 4%; VAT is settled monthly or quarterly with periodic data reporting and an annual return. Split payment and reverse charge rules apply to public-sector and certain domestic B2B supplies, which invoicing software must flag in FatturaPA. |
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| E-invoicing | Mandatory · SdI (Sistema di Interscambio), FatturaPA XMLItaly has required clearance e-invoicing through the SdI in FatturaPA XML for B2G, B2B and B2C invoices since 2019, extended to virtually all VAT-registered businesses including flat-rate taxpayers since 2024. The EU derogation authorising the mandate currently runs to 31 Dec 2027. |
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| Data protection | GDPR plus the Privacy Code (Legislative Decree 196/2003 as amended by Legislative Decree 101/2018)GDPR applies directly, supplemented by the Privacy Code (Legislative Decree 196/2003 as amended by Legislative Decree 101/2018) and supervised by the Garante per la protezione dei dati personali; B2B buyers expect an Art. 28 data processing agreement, a sub-processor list and, in practice, EU/EEA hosting or SCC-covered transfers. |
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| AI rules | The EU AI Act applies directly: prohibited AI practices have been banned since 2 Feb 2025, general-purpose AI model rules apply since 2 Aug 2025 and transparency duties (e.g. chatbot disclosure, AI-content labelling) since 2 Aug 2026, while the Digital Omnibus on AI (in force 27 Jul 2026) moved stand-alone high-risk (Annex III) obligations to 2 Dec 2027 and product-embedded high-risk (Annex I) obligations to 2 Aug 2028; Italy also has its own national AI law (Law 132/2025, in force 10 Oct 2025) with AgID and the National Cybersecurity Agency (ACN) as AI authorities. |
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| Systems we migrate from or connect to | TeamSystem, Zucchetti, Fatture in Cloud, Danea Easyfatt, Aruba Fatturazione Elettronica, SAP Business OneMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | SEPA Direct Debit, Nexi, Satispay, PayPal, Stripe, pagoPA (for public-sector payments) |
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| Also worth knowing | Retail sales must be transmitted daily via telematic cash registers (corrispettivi telematici), and e-invoices must be kept in compliant digital preservation (conservazione) for 10 years. Cross-border invoice data is also reported through the SdI. |
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