Edited by Andrea Werner Beilin and Francesco Mariani
On April 15, 2026, the Italian Tax Authorities published the new Technical Specifications for electronic invoicing, now available in version 1.9.1. The new technical specifications will be applicable starting from May 15, 2026.
Main changes introduced
- Introduction of a new check on the e-invoices within VAT Groups (error code 00327);
- updating of the accreditation procedures for the Web Service (WS) and SFTP channels;
- introduction of a new coding in the <AltriDatiGestionali> block for the income invoiced by sports workers in exemption;
- update of the maximum number of SdI codes available.
New SdI control for VAT groups
The main new feature is the introduction of a new check by the Exchange System (“SdI”) for VAT groups pursuant to Articles 70-bis et seq. of Presidential Decree 633/1972. Specifically, with error code 00327, the SdI rejects the invoice when:
- the VAT number of the Group is not included in the anagraphic data of the transferee/client VAT; and
- in the tax code field of the transferee/client, the tax code of the VAT group (rather than that of one of the participating entities).
Article 3, paragraph 2, of the Ministerial Decree dated April 6, 2018 establishes that, for the purposes of invoicing to the VAT Group, the Group representative or participants must communicate the Group’s VAT number and the specific VAT Group member’s tax code to suppliers. Consequently, the seller/supplier is required to indicate only the VAT Group member’s tax code in the electronic invoice’s tax code field.
If the VAT Group tax code is incorrectly indicated, the invoice will lack an identifying element capable of identifying the purchaser/customer and, consequently, the electronic invoice will be rejected by the SdI.
This new check does not change the SdI’s current behavior in cases where the participating company’s VAT number is indicated instead of the VAT group’s one. In these cases, the invoice, even if formally incorrect, will still be delivered by the SdI to the VAT Group member entity.
Updates to broadcast channels and recipient codes
The accreditation procedures for the SdI transmission channel in WS and SFTP modes have been updated. Service providers have also been given the option to request up to 300 recipient codes, replacing the current maximum of 100.
New codification for amateur sports work
A new coding has been introduced in the <AltriDatiGestionali> block for income invoiced by sports workers under the tax-exempt regime, up to a limit of €15,000 per year. In such cases, the <TipoDato> field must be filled in with the wording “ESENZSPORT”, allowing the SdI to automatically identify the applicable regime.
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