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Seit dem ",[946,947,948],"strong",{},"1. Januar 2019"," müssen alle umsatzsteuerpflichtigen Unternehmen ihre Rechnungen elektronisch über das ",[946,951,952],{},"SdI"," (Sistema di Interscambio) versenden, die nationale Clearance-Plattform der italienischen Steuerbehörde (Agenzia delle Entrate). Italien dient als Referenzmodell für andere Länder, die ähnliche Pflichten einführen.",[955,956,958],"h2",{"id":957},"überblick","Überblick",[960,961,962,975],"table",{},[963,964,965],"thead",{},[966,967,968,972],"tr",{},[969,970,971],"th",{},"Aspekt",[969,973,974],{},"Details",[976,977,978,989,999,1009,1019,1028,1038,1048,1058],"tbody",{},[966,979,980,986],{},[981,982,983],"td",{},[946,984,985],{},"B2G",[981,987,988],{},"Verpflichtend (seit 2014; Kleinstunternehmen seit 2015)",[966,990,991,996],{},[981,992,993],{},[946,994,995],{},"B2B",[981,997,998],{},"Verpflichtend (seit 1. Januar 2019)",[966,1000,1001,1006],{},[981,1002,1003],{},[946,1004,1005],{},"Modell",[981,1007,1008],{},"Pre-Clearance (Rechnung geht zuerst an die Steuerbehörde)",[966,1010,1011,1016],{},[981,1012,1013],{},[946,1014,1015],{},"Format",[981,1017,1018],{},"FatturaPA XML (v1.2.x für B2B/B2C, v1.4 für B2G)",[966,1020,1021,1025],{},[981,1022,1023],{},[946,1024,663],{},[981,1026,1027],{},"SdI (Sistema di Interscambio)",[966,1029,1030,1035],{},[981,1031,1032],{},[946,1033,1034],{},"Identifier",[981,1036,1037],{},"Codice Destinatario (7 Zeichen) oder PEC-Adresse",[966,1039,1040,1045],{},[981,1041,1042],{},[946,1043,1044],{},"EU-Ausnahmegenehmigung",[981,1046,1047],{},"Verlängert bis 31. Dezember 2027",[966,1049,1050,1055],{},[981,1051,1052],{},[946,1053,1054],{},"Aufbewahrungsfrist",[981,1056,1057],{},"Mindestens 10 Jahre, digital signiert",[966,1059,1060,1065],{},[981,1061,1062],{},[946,1063,1064],{},"Bußgelder",[981,1066,1067],{},"5 %-10 % des Rechnungsbetrags bei Nichteinhaltung",[955,1069,1071],{"id":1070},"wie-funktioniert-sdi","Wie funktioniert SdI?",[942,1073,1074,1075,1078],{},"SdI ist ein ",[946,1076,1077],{},"Pre-Clearance","-System. Das bedeutet, dass eine Rechnung nicht direkt an den Empfänger geht, sondern zunächst an die SdI-Plattform der Steuerbehörde. SdI prüft die Rechnung auf technische Korrektheit, weist eine eindeutige Identifikationsnummer und einen Zeitstempel zu und leitet die Rechnung anschließend an den Empfänger weiter. Eine Rechnung ist erst nach dieser Validierung rechtsgültig.",[942,1080,1081],{},"Der Ablauf im Einzelnen:",[1083,1084,1085,1089,1092,1095,1098],"ol",{},[1086,1087,1088],"li",{},"Der Absender erstellt eine Rechnung im FatturaPA-XML-Format",[1086,1090,1091],{},"Die Rechnung wird an SdI gesendet (über zertifizierten Kanal, Webportal oder PEC-Mail)",[1086,1093,1094],{},"SdI validiert die Rechnung und weist eine eindeutige Nummer zu",[1086,1096,1097],{},"Die Rechnung wird über den angegebenen Kanal an den Empfänger weitergeleitet (Codice Destinatario oder PEC)",[1086,1099,1100],{},"SdI sendet Empfangs- und Zustellbestätigungen an den Absender zurück",[1102,1103,1105],"h3",{"id":1104},"empfängeridentifikation","Empfängeridentifikation",[942,1107,1108,1109,1112,1113,1116],{},"Rechnungen werden über einen ",[946,1110,1111],{},"Codice Destinatario"," (ein 7-stelliger alphanumerischer Code, der den Empfangskanal identifiziert) oder eine ",[946,1114,1115],{},"PEC-Adresse"," (zertifizierte E-Mail) an den Empfänger adressiert. Unternehmen, die keine dieser Optionen registriert haben, erhalten ihre Rechnungen in einem persönlichen \"cassetto fiscale\" (digitales Postfach) auf der Website der Agenzia delle Entrate.",[955,1118,1120],{"id":1119},"fatturapa-format","FatturaPA-Format",[942,1122,1123,1124,1126],{},"Italien verwendet ein eigenes XML-Format: ",[946,1125,472],{},". Es gibt zwei Varianten:",[960,1128,1129,1142],{},[963,1130,1131],{},[966,1132,1133,1136,1139],{},[969,1134,1135],{},"Variante",[969,1137,1138],{},"Verwendung",[969,1140,1141],{},"Technische Spezifikation",[976,1143,1144,1158],{},[966,1145,1146,1152,1155],{},[981,1147,1148,1151],{},[946,1149,1150],{},"FPA12"," (v1.2.x)",[981,1153,1154],{},"B2B- und B2C-Transaktionen",[981,1156,1157],{},"SDI-Spezifikation v1.8.3",[966,1159,1160,1166,1169],{},[981,1161,1162,1165],{},[946,1163,1164],{},"FPA"," (v1.4)",[981,1167,1168],{},"B2G-Transaktionen (Behörden)",[981,1170,1171],{},"Technische Spezifikation v1.4",[942,1173,1174,1175,1178],{},"Seit April 2025 gilt die technische Spezifikation v1.8.3, die unter anderem den neuen Dokumenttyp ",[946,1176,1177],{},"TD29"," zur Meldung fehlender oder unregelmäßiger Transaktionen einführt.",[942,1180,1181],{},"Rechnungen müssen digital signiert sein (XML.p7m mit CAdES-Signatur) oder über einen autorisierten Kanal gesendet werden, der die Authentizität gewährleistet.",[955,1183,1185],{"id":1184},"grenzüberschreitende-meldepflichten","Grenzüberschreitende Meldepflichten",[942,1187,1188,1189,1192,1193,1197],{},"Seit ",[946,1190,1191],{},"Juli 2022"," müssen grenzüberschreitende Transaktionen (Einkäufe von und Verkäufe an ausländische Parteien) über SdI gemeldet werden. Die frühere ",[1194,1195,1196],"em",{},"esterometro","-Meldung (vierteljährliche Erklärung für ausländische Transaktionen) wurde abgeschafft. Das bedeutet, dass Rechnungen an und von ausländischen Parteien ebenfalls im SdI-System erfasst werden.",[955,1199,1201],{"id":1200},"peppol-in-italien","Peppol in Italien",[942,1203,1204],{},"Italien hat eine Peppol Authority (AgID, Agenzia per l'Italia Digitale) und das Peppol-Netzwerk ist für B2G-Transaktionen aktiv. Für inländische B2B-Transaktionen bleibt SdI der verpflichtende Kanal, aber ausländische Lieferanten, die Rechnungen nach Italien senden, können Peppol nutzen, wenn der italienische Empfänger eine Peppol-Registrierung hat.",[942,1206,1207],{},"Wichtig zu wissen: Eine Rechnung über Peppol erfüllt nicht automatisch die italienischen steuerlichen Anforderungen. Der italienische Empfänger muss die Rechnung dennoch über SdI verarbeiten lassen, damit sie steuerlich gültig ist.",[955,1209,1211],{"id":1210},"peppol-pasr","Peppol PASR",[942,1213,1214],{},"Italien hat die umfangreichste PASR (Peppol Authority Specific Requirements) aller europäischen Peppol-Länder. Es gelten die folgenden Regeln:",[1102,1216,1218],{"id":1217},"identifier-hierarchie","Identifier-Hierarchie",[1220,1221,1222,1237,1248],"ul",{},[1086,1223,1224,1225,1228,1229,1236],{},"Öffentliche Verwaltung muss ",[946,1226,1227],{},"0201:UFE"," verwenden (aus dem IPA-Register unter ",[1230,1231,1235],"a",{"href":1232,"rel":1233},"https://indicepa.gov.it",[1234],"nofollow","indicepa.gov.it",")",[1086,1238,1239,1240,1243,1244,1247],{},"Private italienische Unternehmen müssen ",[946,1241,1242],{},"0210:CF"," (Codice Fiscale) oder ",[946,1245,1246],{},"0211:PIVA"," (Partita IVA, mit Präfix \"IT\") verwenden",[1086,1249,1250],{},"Ausländische Unternehmen dürfen keine italienischen Schema-Identifier verwenden",[1102,1252,1254],{"id":1253},"nationaler-smp","Nationaler SMP",[942,1256,1257],{},"Der nationale SMP ist für den öffentlichen Sektor (PA) verpflichtend und für den privaten Sektor optional. Er ist mit dem iPA-Register integriert und enthält ein Verzeichnis der Access Points, die als SdI-Intermediäre qualifiziert sind.",[1102,1259,1261],{"id":1260},"nationale-dokumenttypen","Nationale Dokumenttypen",[942,1263,1264],{},"Italien definiert restriktive nationale Erweiterungen von Peppol BIS:",[1220,1266,1267,1270],{},[1086,1268,1269],{},"Order (ordine:3.1), Order Response (risposta_ordine:3.0), Order Agreement (ordine_preconcordato:3.0), Despatch Advice (ddt:3.0)",[1086,1271,1272,1273],{},"Vollständige Dokumentation unter ",[1230,1274,1277],{"href":1275,"rel":1276},"https://peppol-docs.agid.gov.it",[1234],"peppol-docs.agid.gov.it",[1102,1279,1281],{"id":1280},"sp-akkreditierung","SP-Akkreditierung",[942,1283,1284,1285,1289,1290,1295],{},"Die Qualifizierung als Peppol Service Provider bei AgID erfolgt in zwei Phasen. In Phase 1 absolviert der SP die Peppol Testbed Accreditation Suite. In Phase 2 folgt eine Testsitzung auf der italienischen Onboarding-Plattform mit vollständigen Testfällen. Produktionszertifikate sind 2 Jahre gültig. Die Kommunikation mit AgID erfolgt über PEC (",[1230,1286,1288],{"href":1287},"mailto:protocollo@pec.agid.gov.it","protocollo@pec.agid.gov.it","). Eine öffentliche Liste qualifizierter SPs ist unter ",[1230,1291,1294],{"href":1292,"rel":1293},"https://peppol.agid.gov.it",[1234],"peppol.agid.gov.it"," verfügbar.",[942,1297,1298],{},[1194,1299,1300],{},"Quelle: peppol.agid.gov.it (EN-Version, abgerufen April 2026).",[1102,1302,1304],{"id":1303},"besondere-bestimmungen","Besondere Bestimmungen",[1220,1306,1307,1310,1313],{},[1086,1308,1309],{},"Verhinderung von Doppelregistrierungen: Endbenutzer müssen erklären, dass sie noch nicht registriert sind",[1086,1311,1312],{},"Verpflichtende Peppol-Directory-Meldung für Endbenutzer",[1086,1314,1315],{},"SMP-Migration innerhalb von 2 Arbeitstagen",[955,1317,1319],{"id":1318},"nso-elektronische-bestellungen","NSO: elektronische Bestellungen",[942,1321,1322],{},"Das Gesetz 205/2017 (Haushaltsgesetz 2018, Art. 411-414) verpflichtet alle öffentlichen Verwaltungen, Bestellungen elektronisch über den NSO (Nodo Smistamento Ordini) abzuwickeln. Die Umsetzung erfolgte in zwei Phasen: Waren ab dem 1. Februar 2020 und Dienstleistungen ab dem 1. Januar 2021. Der NSO unterstützt Peppol BIS 3 (UBL) für Bestellungen, Order Only und Order Agreement.",[942,1324,1325],{},"Es gibt zwei Routing-Szenarien: vollständiges Peppol (Sender und Empfänger auf SMP/SML) und Übermittlung über den nationalen Peppol AP (nur der Empfänger ist auf SMP/SML registriert, integriert mit NSO).",[955,1327,1329],{"id":1328},"wie-econnect-ihnen-hilft","Wie eConnect Ihnen hilft",[942,1331,1332],{},"eConnect unterstützt die E-Rechnung von und nach Italien auf zwei Wegen:",[1220,1334,1335,1341],{},[1086,1336,1337,1340],{},[946,1338,1339],{},"Peppol-Routing",": Rechnungen an italienische Empfänger mit Peppol-Registrierung werden automatisch über das Peppol-Netzwerk geroutet",[1086,1342,1343,1346],{},[946,1344,1345],{},"Partnerstrategie",": Für die vollständige SdI-Integration (direktes Clearance bei der italienischen Steuerbehörde) arbeitet eConnect mit einem lokalen Partner zusammen, der die FatturaPA-Transformation und SdI-Anbindung übernimmt",[942,1348,1349],{},"Wenn Sie von den Niederlanden aus an ein italienisches Unternehmen fakturieren, müssen Sie Ihr Rechnungsformat nicht anpassen. Die PSB transformiert automatisch in das korrekte Format basierend auf der Route.",[1351,1352],"hr",{},[942,1354,1355,1356,1361],{},"Möchten Sie mehr über die Rechnungsstellung nach Italien über eConnect erfahren? ",[1230,1357,1360],{"href":1358,"rel":1359},"https://econnect.eu/de/uber-uns/kontakt",[1234],"Kontaktieren Sie unser Team",".",[1363,1364,1369],"e-button",{"className":1365,"target":1367,"to":1358,"variant":1368},[1366],"mt-4","_blank","link",[942,1370,1371],{},"Beratung anfragen",[1373,1374,1375,1379],"docs-related",{},[955,1376,1378],{"id":1377},"verwandte-themen","Verwandte Themen",[1220,1380,1381,1387,1392],{},[1086,1382,1383],{},[1230,1384,1386],{"href":1385},"/de/docs/wissen/vorschriften/europa/vida/laufende-berichterstattung","Kontinuierliche Berichterstattung und CTC-Modelle",[1086,1388,1389],{},[1230,1390,81],{"href":1391},"/de/docs/wissen/vorschriften/europa/vida/was-ist-vida",[1086,1393,1394],{},[1230,1395,1396],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":759,"searchDepth":760,"depth":760,"links":1398},[1399,1400,1404,1405,1406,1407,1414,1415,1416],{"id":957,"depth":760,"text":958},{"id":1070,"depth":760,"text":1071,"children":1401},[1402],{"id":1104,"depth":1403,"text":1105},3,{"id":1119,"depth":760,"text":1120},{"id":1184,"depth":760,"text":1185},{"id":1200,"depth":760,"text":1201},{"id":1210,"depth":760,"text":1211,"children":1408},[1409,1410,1411,1412,1413],{"id":1217,"depth":1403,"text":1218},{"id":1253,"depth":1403,"text":1254},{"id":1260,"depth":1403,"text":1261},{"id":1280,"depth":1403,"text":1281},{"id":1303,"depth":1403,"text":1304},{"id":1318,"depth":760,"text":1319},{"id":1328,"depth":760,"text":1329},{"id":1377,"depth":760,"text":1378},"Das italienische SdI-System: verpflichtende B2B-E-Rechnung seit 2019, FatturaPA-Format und wie eConnect Sie unterstützt.",[1419,1420,1421,1422,1423,1424,1111,1425,1426],"SdI E-Rechnung","Italien E-Rechnung Pflicht","Sistema di Interscambio","FatturaPA Format","Peppol Italien","Pre-Clearance Italien","NSO Nodo Smistamento Ordini","AgID-Onboarding Peppol","2026-06-15","2026-04-03","docs",{"og_image":1431},"/images/og/docs-lernen.png","Article",{"title":187,"description":1417},"regelgeving-europa/italie","SVG6BAfCVW3l_K2H0G__Kq2vjzKlz0FK7ek8qt9sEEk",{"id":1437,"title":1438,"body":1439,"description":759,"extension":768,"meta":1443,"more_other":21,"navigation":79,"on_this_page":1444,"path":1445,"seo":1446,"stem":1447,"view_all":21,"__hash__":1448},"translations/de/translations.md","Translations",{"type":756,"value":1440,"toc":1441},[],{"title":759,"searchDepth":760,"depth":760,"links":1442},[],{},"Auf dieser Seite","/de/translations",{"description":759},"de/translations","D_Fun9-vZ8qdtcAMVQjTs8qbFwKxKrmMwrudcNfhtHc",[1450,1455,1460,1464,1469,1474,1478,1482,1487],{"id":1451,"path":1452,"stem":1453,"title":1454},"home/cs/index.md","/cs","cs/index","Domů",{"id":1456,"path":1457,"stem":1458,"title":1459},"home/de/index.md","/de","de/index","Home",{"id":1461,"path":1462,"stem":1463,"title":1459},"home/en/index.md","/en","en/index",{"id":1465,"path":1466,"stem":1467,"title":1468},"home/es/index.md","/es","es/index","Inicio",{"id":1470,"path":1471,"stem":1472,"title":1473},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1475,"path":1476,"stem":1477,"title":1459},"home/it/index.md","/it","it/index",{"id":1479,"path":1480,"stem":1481,"title":1459},"home/nl/index.md","/nl","nl/index",{"id":1483,"path":1484,"stem":1485,"title":1486},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1488,"path":1489,"stem":1490,"title":1491},"home/sk/index.md","/sk","sk/index","Domov",[1493,1502,1510,1518,1526,1532,1540,1546,1552,1561,1569,1576,1583,1598,1603,1608,1614,1619,1624,1629,1635,1642,1648,1655,1661,1667,1673,1680,1687,1693,1700,1708,1714,1721,1728,1736,1742,1747,1756,1761,1766,1771,1777,1783,1789,1795,1802,1809,1816,1820,1826,1832,1837,1843,1849,1855,1867,1875,1882,1889,1895,1902,1914,1920,1925,1931,1937,1944,1951,1958,1964,1970,1977,1981,1987,1991,1998,2003,2008,2015,2021,2028,2035,2041,2047,2052,2059,2066,2073,2080,2086,2091,2100,2106,2112,2118,2125,2132,2138,2144,2149,2160,2166,2172,2177,2183,2187,2193,2198,2202,2206,2210,2214,2220,2227,2231,2237,2243,2248,2254,2258,2263,2269,2275,2281,2287,2293,2299,2305,2311,2316,2322,2326,2332],{"id":1494,"path":1495,"stem":1496,"title":1497,"description":1498,"icon":1499,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1500,"external_url":21,"navigation":79,"redirect":1501},"sections/de/1.loesungen/20.sector-wholesale-distribution.md","/de/loesungen/sector-wholesale-distribution","de/1.loesungen/20.sector-wholesale-distribution","Großhandel und Distribution","E-Rechnung und Rechnungsverarbeitung für Großhandel und Distribution. Multi-Format-Unterstützung, Peppol-Erreichbarkeit und internationale Weiterleitung.","box","industries","/de/branchen/grosshandel-und-distribution",{"id":1503,"path":1504,"stem":1505,"title":1506,"description":1507,"icon":1508,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1500,"external_url":21,"navigation":79,"redirect":1509},"sections/de/1.loesungen/23.sector-manufacturing.md","/de/loesungen/sector-manufacturing","de/1.loesungen/23.sector-manufacturing","Industrie und Fertigung","E-Rechnung und Rechnungsverarbeitung für Industrie und Fertigung. Multi-Format-Unterstützung, internationale Weiterleitung und automatische Verarbeitung.","gear","/de/branchen/industrie-und-fertigung",{"id":1511,"path":1512,"stem":1513,"title":1514,"description":1515,"icon":1516,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1500,"external_url":21,"navigation":79,"redirect":1517},"sections/de/1.loesungen/24.sector-retail-ecommerce.md","/de/loesungen/sector-retail-ecommerce","de/1.loesungen/24.sector-retail-ecommerce","Einzelhandel und E-Commerce","E-Rechnung und Rechnungsverarbeitung für Einzelhandel und E-Commerce. Hohe Volumina eingehender Rechnungen, Peppol für gewerbliche Lieferanten.","shopping-cart","/de/branchen/einzelhandel-und-ecommerce",{"id":1519,"path":1520,"stem":1521,"title":1522,"description":1523,"icon":1524,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1500,"external_url":21,"navigation":79,"redirect":1525},"sections/de/1.loesungen/25.sector-business-services.md","/de/loesungen/sector-business-services","de/1.loesungen/25.sector-business-services","Unternehmensdienstleistungen","E-Rechnung für Unternehmensdienstleister. 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Klare Durchlaufzeiten, Rollenverteilung und ein fester Weg zu Ihrem ersten Live-Kunden.","rocket",{"id":1903,"path":1904,"stem":1905,"title":666,"description":1906,"icon":1887,"image":21,"columns":21,"tabs":1907,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":79,"redirect":21},"sections/de/3.partners/index.md","/de/partners","de/3.partners/index","Eine reibungslose E-Rechnungs-Engine, drei Partnermodelle und ein Portal für bestehende Partner. 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Nur für aktive Partner.",{"id":1932,"path":1933,"stem":1934,"title":842,"description":1935,"icon":1936,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":79,"redirect":21},"sections/de/3.partners/partner-portal.md","/de/partners/partner-portal","de/3.partners/partner-portal","Zentraler Zugang für bestehende eConnect-Partner: Training, Sales- und Marketingmaterial, Partner Support und direkte Linie zu Ihrem Partner Manager.","account-verified",{"id":1938,"path":1939,"stem":1940,"title":1941,"description":1942,"icon":1943,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1873,"external_url":21,"navigation":79,"redirect":21},"sections/de/3.partners/partner-support.md","/de/partners/partner-support","de/3.partners/partner-support","Partner-Support","Dedizierte Supportlinie für eConnect-Partner: Implementierungsfragen, Vorfälle, Eskalationen und direkter Zugang zum Tech-Team. 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