The electronic invoice is a document created in digital format and sent to the recipient through the interchange system (SDI). The electronic invoice retains all the data necessary for tax purposes of the paper invoice, with the addition of the electronic address (PEC address or a 7-digit e-invoicing code) to which the invoice must be sent.
Differences between electronic and paper invoicing
Compared to paper invoices, it is the process of issuing electronic invoices that represents a great novelty. Instead of physically sending an invoice, an address is indicated to which the invoice should be delivered to the customer, via the SDI.
Even the duty stamp to be included on the invoice is no longer physical, but it is also digital and therefore payable through the F24 form every quarter, or even annually if the total amount of your revenue stamps does not exceed 5.000€
The delivery address can be:
- A 7-digit e-invoicing code, when the company decides to entrust the receipt and sending of its invoices to a specialized intermediary;
- A PEC, when the company decides it wants to receive every single invoice as an attachment to a specific certified e-mail address.
- If the customer has chosen to use a PEC or if the customer is a private person, the recipient code must be set to “0000000” (7 zeros), if resident in Italy, otherwise "XXXXXXX" (7 Xs) if resident outside of Italy