SDI code
What is SDI code?
SDI code (also called codice destinatario, or recipient code) is the seven-character alphanumeric code that tells Italy's Sistema di Interscambio (SdI) where to deliver an electronic invoice. Every VAT-registered business, freelancer, and public administration office in Italy needs one to receive invoices through the country's mandatory e-invoicing system.
Key facts
- Format: seven characters, a mix of letters and numbers, tied to the registered delivery channel of the invoice recipient.
- Managed by Agenzia delle Entrate, Italy's tax authority, through the SdI platform.
- Mandatory for domestic B2B and B2C invoicing in Italy since 1 January 2019.
- Two reserved values cover cases where a recipient has no SDI code: 0000000 routes the invoice to the recipient's PEC certified email address instead, and XXXXXXX marks the invoice as a cross-border transaction sent to a foreign recipient with no Italian delivery channel.
How it works
- A business or professional registers for an SDI code in the "Fatture e Corrispettivi" area of the Agenzia delle Entrate's online portal, or gets one through an accredited intermediary such as an accounting platform or invoicing software provider.
- The supplier enters the recipient's SDI code in the invoice's "Codice Destinatario" field before submitting the invoice to the SdI.
- The SdI checks the invoice format and the recipient code, then forwards the invoice to that code's registered channel.
- If the supplier has no SDI code on file for the recipient, they enter 0000000 and add the recipient's PEC address; the SdI delivers the invoice to that certified email address instead.
- For a foreign recipient, the supplier enters XXXXXXX in the Codice Destinatario field; this reports the sale to the SdI as a cross-border transaction rather than routing a domestic delivery copy.
Why it matters
- An invoice only becomes a valid tax document in Italy once the SdI accepts it. One sent directly to a customer without passing through the SdI carries no legal or fiscal effect.
- A missing or mistyped SDI code stops the SdI from routing the invoice to the intended recipient, which delays the recipient's ability to record and reclaim VAT on that purchase.
- Sellers invoicing Italian counterparties need to capture the correct SDI code (or confirm the recipient is foreign, for the XXXXXXX case) during onboarding, since the e-invoicing mandate covers domestic B2B and B2C sales regardless of transaction size. Checks like and during merchant onboarding are a natural place to capture this data alongside other tax identifiers.
- SDI code sits within a wider set of EU payment-tax reporting obligations. separately requires payment service providers to report cross-border payment data for VAT enforcement, and e-invoicing rules interact with broader EU payment compliance frameworks such as .
Common issues
- Entering an outdated or mistyped SDI code sends the invoice to the wrong channel; the SdI doesn't verify that the code belongs to the recipient named on the invoice.
- Confusing the SDI code with the recipient's VAT number or codice fiscale (tax code); these are separate fields with different purposes on the invoice.
- Using 0000000 without also filling in a valid PEC address leaves the SdI with no channel to deliver the invoice to.
