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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

Codice Destinatario

Recipient routing code inside Italy's SdI.

Definition

The Codice Destinatario (element 1.1.4 DatiTrasmissione/CodiceDestinatario of the FatturaPA flow) identifies the recipient's telematic delivery address. It is 7 characters for B2B/B2C; the value 0000000 (seven zeros) is used when the recipient has no accredited channel, in which case the SdI routes via PEC or makes the invoice available in the buyer's Cassetto Fiscale. For B2G the field instead carries the 6-character Codice Univoco Ufficio from the IPA index.

Origin

Defined in the Specifiche tecniche del Sistema di Interscambio (FatturaPA format), published by the Agenzia delle Entrate and Sogei on fatturapa.gov.it.

Example in context

<DatiTrasmissione><CodiceDestinatario>ABC1234</CodiceDestinatario></DatiTrasmissione>

  • FatturaPA — format carried by the SdI.
  • SdI — clearance platform that routes on this code.

Last updated: June 20, 2026