Open access
The Italian Model of Electronic Invoicing
Katarzyna PARODI1
Publication language: Polish
scientific paper
Transformations No. 3(126)2025, Publication date: 30 September 2025
Keywords: electronic invoicing, e-invoice, SdI (Sistema d’Interscambio), digitalisation, sealing the tax system, VAT gap, digital technologies
Abstract The main objective of this article is to discuss the possibilities offered by new technological solutions in the process of sealing the VAT tax system. To achieve this goal, the Italian electronic invoicing system known as SdI (Sistema di Interscambio) is analysed through its legal and technical framework. This research objective has influenced both the nature and the content of the adopted research hypotheses. The VAT gap remains a major challenge for public administrations at both the national and European levels. Despite the control instruments currently in use, the detection of existing tax fraud in this area is often time-consuming and frequently unsuccessful. Digital technologies, such as a mandatory electronic invoicing system, provide real-time access to all information documenting taxpayers’ economic transactions, thereby constituting a modern and effective tool for sealing VAT tax revenues. Moreover, they significantly enhance the analytical capabilities of tax authorities by enabling the automatic verification of consistency between the VAT declared and the VAT actually paid by the taxpayer. For the implementation of the main objective of the article, as well as for the verification of the research hypotheses, the legal-dogmatic and legal-historical methods will be applied. The legal-dogmatic method is aimed at the analysis of the binding legal regulations governing the electronic invoicing system in Italy. This method makes it possible to understand the obligations and legal procedures associated with the implementation of the system, which is crucial for assessing its effectiveness and its impact on tax compliance. The legal-historical method, in turn, will be used to analyse the development of the legal regulations concerning electronic invoicing in Italy from the moment when the obligation to use e-invoicing was introduced. This allows for a better understanding of the historical context and the legal motivations behind the adoption of specific technological solutions.
Centrum Studiów Fiskalnych i Doradztwa Podatkowego Akademii Leona Koźmińskiego, Polska
ORCID: 0009-0004-1588 5427
E-mail: katarzyna.parodi@gmail.com