In force 💡 FYI E-invoicing

Italy's FatturaPA specifications v1.9 add TD29 and RF20, usable from 1 April 2025

This page records one dated change. For the rules in Italy as they stand today, see the Italy guide →

Jurisdiction
Italy
Tax
VAT
Change type
E-invoicing
Status
In force
Impact
FYI
Announced
31 January 2025
Effective
1 April 2025
Authority
Agenzia delle Entrate (Italian Revenue Agency)
Verified
Fetched from official source · high confidence
Who this affects

Italian VAT payers and their e-invoicing software providers; buyers reporting supplier invoicing failures; EU franchise-scheme and forfettario suppliers.

What to do

No action — monitoring only.

The change

The Agenzia delle Entrate updated the FatturaPA/SdI technical specifications to version 1.9 (Allegato A published 31 January 2025), usable from 1 April 2025. Changes: new document type TD29 for the buyer's (cessionario/committente) communication to the Agenzia delle Entrate of the supplier's omitted or irregular invoicing under art. 6, comma 8, D.Lgs. 471/1997; new tax-regime code RF20 for the EU cross-border VAT franchise scheme (Directive 2020/285, D.Lgs. 180/2024); removal, in check 00460, of the EUR 400 total limit on simplified invoices issued by forfettari or franchise-scheme suppliers; revised SdI checks 00404 and 00409 and updated fuel product codes.

What changed in detail

The Agenzia delle Entrate published version 1.9 of the technical specifications for FatturaPA electronic invoices and the Sistema di Interscambio (SdI). Allegato A, the technical specifications document, was updated on 31 January 2025, and the agency’s page states that the documentation is usable from 1 April 2025.

Version 1.9 makes these changes:

  • a new document type, TD29, for the buyer’s (cessionario or committente) communication to the Agenzia delle Entrate that a supplier has failed to invoice, or has invoiced irregularly, under article 6, comma 8, of D.Lgs. 471/1997;
  • a new tax-regime code, RF20, for the EU cross-border VAT franchise scheme of Directive (EU) 2020/285, implemented in Italy by D.Lgs. 180/2024;
  • in SdI check 00460, removal of the EUR 400 total limit on simplified invoices issued by forfettario or franchise-scheme suppliers;
  • revised SdI checks 00404 and 00409, and updated product codes for fuel.

What it means

Version 1.9 put into the invoice format two legal changes that already existed. Buyers who used to report a supplier’s missing or irregular invoice outside the SdI flow can file it as a TD29 document. Small suppliers using the EU franchise can identify themselves with RF20 (record). The agency’s page says “utilizzabile” (usable), not mandatory.

Version 1.9 is no longer the latest. The agency has since published version 1.9.1, usable from 15 May 2026. Its changes are technical maintenance, such as a new check for VAT-group tax codes and accreditation procedures, and add no new document type. The TD29 and RF20 codes from v1.9 remain part of the format.

Proof

Documentazione utilizzabile dal 1° aprile 2025

Documentation usable from 1 April 2025

Specifiche tecniche versione 1.9 — Agenzia delle Entrate — Agenzia delle Entrate · captured 11 November 2026
Screenshot of Agenzia delle Entrate captured 11 November 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Sources

Validate tax IDs in 100+ countries

Put these rules into practice — verify VAT, GST, and EIN numbers in real time with the Lookuptax API.