SdI

Europe's reference centralised clearance hub, live since 2019.

Definition

The SdI receives each invoice in FatturaPA XML format, checks its structure and tax data, then forwards it to the recipient or returns a rejection notice (notifica di scarto). Without passing through the SdI, a B2B/B2G invoice does not exist fiscally in Italy.

Origin

Established by Legislative Decree 127/2015 and operated by the Agenzia delle Entrate; the FatturaPA format is defined by its official technical specifications.

Example in context

The issuer sends the FatturaPA to the SdI via an accredited channel; the SdI returns either a "ricevuta di consegna" or a "notifica di scarto" within a few days.

Related terms

• Clearance model — the SdI is its centralised archetype.
• CTC — conceptual framework.