What is an SDI Code (Codice Destinatario)?

An informal term for an SDI (Codice Destinatario is another name) used by Italy’s Sistema di Interscambio (SdI) to deliver electronic invoices to the correct receiving channel. The format varies between public and private-sector invoices. A private invoice typically contains seven characters, but an electronic invoice addressed to an Italian public administration office contains six characters that represent the office code. Some special values 0000000 and XXXXXXX are used under certain circumstances.

Sistema di Interscambio, or SdI, is the system for exchanging electronic invoices in Italy. When electronic invoice files arrive, SdI checks them technically and then sends the valid documents over based on the recipient information in the invoice. Submitted files for SdI processing are evaluated against technical validation requirements; non-conformity may result in the termination of processing, and pertinent details will be furnished to the sender. Agenzia delle Entrate also provides access to electronic invoices and related services online through Fatture e Corrispettivi.

An electronic invoice directed to a private business requires a seven-character Codice Destinatario. The code will correspond to the receiving channels registered with SdI. Note that the code can represent the invoicing platform or a service of accountancy or intermediary the recipient usually relies on rather than a unique code for the recipient company.

The correct value depends on the type and location of the recipient.

Italian public administration bodies follow a different routing system. Each receiving office has a six-character Codice Univoco Ufficio, which is listed in Indice PA and entered in the CodiceDestinatario field.

Posta Elettronica Certificata (PEC) is a certified electronic mail system in Italy. When delivering an electronic invoice to a private recipient via PEC, fill in the CodiceDestinatario field with 0000000 and the certified mail address in the separate PECDestinatario field.

Consumers are not subject to the requirement of possessing a business Recipient Code, unlike organizations utilizing an accredited invoicing channel. Final consumers do not have a Recipient Code, so 0000000 is entered in the CodiceDestinatario field. Agenzia delle Entrate makes the invoice available in the consumer’s online area, and the seller should also provide a copy directly. Agenzia delle Entrate makes these documents accessible via its online services.

To facilitate invoice file transfer, an accurate routing code is relevant; an inaccurate code may cause variations in the transfer outcome. Public administration invoices require the office code, a six-character code that the office should have registered in Indice PA. Private sector invoices can use a seven-character code other than the special ones as long as it represents an SdI receiving channel.

Businesses delivering to private customers can ask the customer or its accounting provider directly to discover the preferred electronic invoice delivery route. For public administration customers, the respective six-character office codes can be found by referring to Indice PA. A company handling Italian electronic invoices may also utilize the Agenzia delle Entrate’s Fatture e Corrispettivi system, which supports digital invoicing setup.