Italy was the first EU country to make electronic invoicing, fatturazione elettronica, compulsory between businesses, from January 2019. The aims were simple: greater efficiency, fewer errors and, above all, less tax evasion. For any business in Italy, large or small, understanding the system is part of staying compliant. This guide covers one of its most practical aspects: how you receive e-invoices, and the role of the Codice Destinatario.
The Codice Destinatario: your digital address
At the centre of the system is the Codice Destinatario, a seven-character alphanumeric code that works as a digital address. It tells the system which platform should receive a business’s invoices, so that they are not misrouted or lost, which would delay payment and create extra work.
Software providers that are accredited with the system are assigned their own code, which their customers then share. Aruba, a large Italian technology company that offers e-invoicing, uses KRRH6B9. A supplier invoicing any Aruba customer simply enters KRRH6B9 as the Codice Destinatario, and the invoice lands in that customer’s Aruba account.
Why Italy made e-invoicing mandatory
The first goal was efficiency: doing away with paper and the manual errors that come with it. With invoicing and purchase-order software, businesses can send and receive invoices quickly, with far less effort.
The second was tax evasion. Every e-invoice passes through the tax authority’s system, leaving a clear digital trail that makes it much harder to under-declare income or manipulate the accounts. The result has been greater transparency and better compliance.
Since 1 January 2024, the obligation has also covered freelancers and small businesses in the regime forfettario, whatever their turnover. Before that, forfettari with revenue under €25,000 were exempt. Almost every VAT-registered business established in Italy now issues its invoices electronically, with only a few narrow exceptions.
How businesses receive e-invoices
Every e-invoice passes through the Sistema di Interscambio (SdI), the exchange system run by the Agenzia delle Entrate, which then delivers it in one of three main ways. The first is through the Agenzia’s own online area, where invoices can be viewed and downloaded, and where free tools let you create and send them too. This needs no additional software and suits small businesses with few invoices.
The second is Posta Elettronica Certificata (PEC), Italy’s certified email. PEC works like registered post, providing legal proof that a message was sent and received. Invoices arrive as XML files, however, so you need software or a viewer to read them.
The third, and usually the most efficient, is dedicated e-invoicing software connected to the business’s own systems. For companies with many invoices, this is the best way to manage them, as invoices arrive automatically. For Aruba customers, the code KRRH6B9 routes them straight into the application.
Registering your Codice Destinatario
You can receive invoices without registering a code, but registering is strongly recommended. Once you have registered your preferred address with the Agenzia delle Entrate, the SdI delivers every invoice addressed to your business there, even if a supplier enters the wrong details. Without registration, invoices can go astray, causing late payments and extra work.
Registration also means you no longer need to give your code to every supplier: the system already knows where to send your invoices.
How to register
Registration takes a few minutes on the Italian Revenue Agency’s portal. Log in with your digital credentials, such as SPID (Sistema Pubblico di Identità Digitale) or CNS (Carta Nazionale dei Servizi), go to the e-invoicing section and choose the option to register the address where you want to receive all your e-invoices. Enter your provider’s code (KRRH6B9 for Aruba) and confirm.
The portal can also generate a QR code containing your business’s tax details and delivery address. Suppliers can scan it to pick up your invoicing details, which cuts out typing errors.
Why registration matters
The main advantage is protection against mistakes. If a supplier enters incorrect details, the invoice still reaches your registered address, so nothing goes missing and payment schedules are not disrupted. For businesses with many suppliers, having the code on file with the tax authority also saves sharing it again and again.
The wider effect on business
E-invoicing has pushed Italian businesses towards more modern and transparent ways of working. Small firms in particular now use tools that let them handle invoices as efficiently as much larger companies, and the automation saves time that can go into the business itself.
Over to you
For small business owners in Italy, a working e-invoicing set-up is essential for compliance and for smooth day-to-day operations. Register your Codice Destinatario, whether it is Aruba’s KRRH6B9 or another provider’s, to guard against lost invoices. Then choose the channel that suits your volume: the Agenzia’s portal, PEC, or a platform such as Aruba. As other countries follow Italy towards compulsory e-invoicing, getting it right now puts you ahead.
