How electronic invoices are delivered
When an electronic invoice is sent it is not delivered directly to the recipient but transmitted to the Sistema di Interscambio of the Agenzia delle Entrate (Italian Revenue Agency), the SdI. It is then the SdI’s task to forward the invoice to the client’s delivery address given in the document.
The delivery methods are:
- Recipient code or SDI code, the invoice will be delivered to the intermediary, who will make the invoice available inside their own software. For example, if you use BEEBEEBOARD the recipient code is TRTSWMZ
- PEC the customer will receive the electronic invoice at a certified email address
- Cassetto Fiscale all invoices sent to the SdI are automatically saved in the recipient's tax drawer, whether or not a recipient code or PEC (Italy's certified email) is present. The client can retrieve them by logging into their private area on the Agenzia delle Entrate (Italian Revenue Agency) website
What if the client has no recipient code or PEC (Italy's certified email)?
You can still send the invoice to SdI in the following cases
- If the customer has neither a PEC (Italy's certified email) nor a recipient code, then 0000000 must be given as the recipient code. The customer will receive the invoice in their tax drawer and you will have to give them a paper or digital copy of the invoice
- If the customer has not given a PEC (Italy's certified email) address or a recipient code, the invoice must be sent with recipient code 0000000. The customer will receive the invoice in their tax drawer and must be notified that the invoice has been issued
- If the customer is resident abroad, the recipient code to use is XXXXXXX. You will have to give the customer the document in paper or digital format, since the SdI will not deliver anything to them
Has the client registered a primary electronic address?
Registering your preferred electronic address with is a very convenient way to avoid losing documents. If you have registered your preferred electronic address, the SdI will always deliver documents through that channel, regardless of the delivery method specified in the document. If you do not know how to register your preferred electronic address, see our guide Register the primary electronic address
