Notifica di scarto (SdI rejection notice)

The notifica di scarto is the notice by which Italy's SdI rejects an invoice that failed its checks, making it legally not issued.

Definition

The notifica di scarto ("rejection notice") is the message returned by the Sistema di Interscambio (SdI), Italy's public e-invoicing platform, when an invoice fails the automatic checks.

The key consequence: the rejected invoice is deemed not issued for tax purposes. It has no value until it has been corrected and accepted.

Causes of rejection

The SdI applies a series of formal and consistency checks. A rejection may stem, for example, from:

• an invalid VAT number (Partita IVA) or tax code;
• an XML format not compliant with the schema (FatturaPA);
• amount inconsistencies or incorrect totals;
• a wrong recipient code or PEC address.

What to do after a rejection

On receiving the notifica di scarto, the issuer must correct the flagged error and resubmit the invoice, generally within a regulatory deadline (on the order of a few days) while keeping the original date of the operation. The corrected invoice re-enters the SdI's checks as a new transmission.

Good to know

It is important to distinguish rejection by the SdI (notifica di scarto, a technical State check) from a commercial rejection of an invoice by the customer, which is a different mechanism. As long as an invoice is "scartata", it does not exist for tax purposes: failing to correct it exposes the issuer to penalties for a non-issued invoice.