The 2008 Budget Law stated that invoicing state administrations must be done exclusively via electronic means through the Exchange System.
Ministerial Decree 3 April 2013, Number 55, lays down rules regarding the issue, transmission and receipt of electronic billing and defines the format.
The FatturaPA is the only type of electronic invoice that will be accepted by Public Administrations which, according to the Law, are obliged to make use of the Exchange System.
The informational content of the FatturaPA establishes the obligatory information that must be included on invoices since it is significant for tax purposes according to current legislation.
We provide a number of example files which comply with the FatturaPA format.