FatturaPA mapping (Italy)

This page describes how fiskaltrust turns an Italian invoice receipt into a FatturaPA document (format FPR12, schema 1.2.x): which receipts get one, which document types are produced, where every FatturaPA element comes from, what the fiskaltrust.Middleware returns, and which validation rules a receipt has to pass. For the supported scope (B2C and B2B, sending only), see What fiskaltrust supports; for regulatory status, see the Overview; for prerequisites and the end-to-end flow, see Setup & testing.

How the mapping runs

The FatturaPA is generated as part of /sign by the fiskaltrust eInvoicing service for Italy. Its transmission to SDI is described in Setup & testing.

The fiskaltrust.Middleware calls the service twice for every receipt you send to /sign:

1. Validate — before fiscalization. The service receives the ReceiptRequest, decides whether the receipt gets a FatturaPA, and checks it against the validation rules. A receipt that breaks a rule is rejected and not fiscalized: the response carries an error state and a signature naming the reason. Correct the receipt and send it again.
2. Process — after fiscalization. The service receives the ReceiptRequest and the fiscalized ReceiptResponse, runs the same rules again, builds the FatturaPA XML, checks the built document against the FatturaPA rules, and appends the result to ftSignatures (see Output).

Everything that can be decided from the request and the merchant's account is checked in the validate step, so a receipt is rejected before a fiscal record exists.

Transmission data

The XML is generated unsigned. DatiTrasmissione (IdTrasmittente, ProgressivoInvio), the file name and TerzoIntermediarioOSoggettoEmittente are completed when the document is transmitted to SDI. What the service writes in those places is a schema-valid placeholder, not a value SdI will see.

Which receipts get a FatturaPA

Condition	Rule	When not met
Invoice receipt case	ftReceiptCase is 0x1001 (B2C) or 0x1002 (B2B). B2G (0x1003) is not supported. See Type of Receipt: ftReceiptCase.	No FatturaPA; the receipt is fiscalized as usual.
Buyer in Italy	cbCustomer.CustomerCountry is empty, IT, or not a recognized country code.	A recognized country code other than IT: no FatturaPA; the receipt is fiscalized as usual.
Currency	Currency is EUR or not set.	The receipt is rejected.

Table 1. Conditions for a FatturaPA.

A CustomerCountry that is not a country code at all does not skip the FatturaPA: the receipt is rejected by the buyer rules instead.

Document types

The document type follows the receipt:

Receipt	TipoDocumento
0x1001 (B2C) or 0x1002 (B2B)	TD01 fattura
0x1001 or 0x1002 with the IsReturn/IsRefund flag 0100, with the refunded items	TD04 nota di credito

Table 2. Document types.

A TD04 carries positive amounts: the sign is expressed by the document type. It can name the invoice it corrects through cbPreviousReceiptReference (see DatiFattureCollegate). Other document types, the simplified format (TD07–TD09) and the retired esterometro codes (TD10–TD12) are not produced.

Data sources

Source	Carries
The merchant's AdE connection in fiskaltrust	The seller (CedentePrestatore). The P.IVA and the denominazione are verified with the Agenzia delle Entrate when the merchant connects their fiskaltrust account to their AdE account from the fiskaltrust.Portal; the regime fiscale and the registered seat (sede) are configured together with that connection.
cbCustomer	The buyer (CessionarioCommittente). It is sent as a JSON object; the fields are described in Customer data cbCustomer.
cbChargeItems	The invoice lines and the VAT summary.
cbPayItems	DatiPagamento.
cbPreviousReceiptReference	DatiFattureCollegate of a TD04.
The fiscalized ReceiptResponse	The document date (ftReceiptMoment).

Table 3. Where the FatturaPA data comes from.

The merchant is configured, not sent

Whose name is on an invoice is not decided by the receipt: the seller always comes from the merchant's AdE connection.

Sandbox seller

In the sandbox, seller data the merchant's account is missing is filled with a sandbox seller (SANDBOX MERCHANT S.R.L., P.IVA 00000000000), so invoices can be rendered before the merchant has connected to AdE. Production does not do this: a receipt for an account without seller data is rejected.

Mapping

Header — DatiTrasmissione

FatturaPA element	Value
IdTrasmittente/IdPaese	IT — placeholder, replaced at transmission.
IdTrasmittente/IdCodice	The merchant's codice fiscale — placeholder, replaced at transmission.
ProgressivoInvio	Placeholder, replaced at transmission.
FormatoTrasmissione	FPR12
CodiceDestinatario	B2C: 0000000. B2B: the buyer's 7-character SDI code from CustomerEndpointId 0205, or 0000000 when the buyer is reached by PEC. See SDI routing.
PECDestinatario	The buyer's certified email address from CustomerEndpointId 0202, written only when CodiceDestinatario is 0000000.

Table 4. Mapping of DatiTrasmissione.

Header — CedentePrestatore and CessionarioCommittente

The merchant is CedentePrestatore and the buyer is CessionarioCommittente.

The merchant

FatturaPA element	Value from the merchant's AdE connection
DatiAnagrafici/IdFiscaleIVA/IdPaese	IT
DatiAnagrafici/IdFiscaleIVA/IdCodice	P.IVA, 11 digits; an IT prefix is stripped.
DatiAnagrafici/CodiceFiscale	The merchant's codice fiscale; the P.IVA digits when none is configured.
DatiAnagrafici/Anagrafica/Denominazione	Denominazione
DatiAnagrafici/RegimeFiscale	Regime fiscale; RF01 (regime ordinario) when none is configured.
Sede/Indirizzo, Sede/CAP, Sede/Comune	Sede indirizzo, cap, comune
Sede/Provincia	Sede provincia, when configured.
Sede/Nazione	Sede nazione; IT when none is configured.

Table 5. Mapping of the merchant.

The buyer

FatturaPA element (CessionarioCommittente)	Value
DatiAnagrafici/IdFiscaleIVA/IdPaese, IdCodice	IT and CustomerVATId, the partita IVA; an IT prefix is stripped. Omitted when CustomerVATId is empty.
DatiAnagrafici/CodiceFiscale	CustomerTaxId, the codice fiscale, in upper case. Omitted when CustomerTaxId is empty.
DatiAnagrafici/Anagrafica/Denominazione	CustomerName
Sede/Indirizzo	CustomerStreet
Sede/CAP	CustomerZip
Sede/Comune	CustomerCity
Sede/Provincia	CustomerCountrySubentity, the two-letter province code, in upper case. Omitted when empty.
Sede/Nazione	CustomerCountry; IT when empty.

Table 6. Mapping of the buyer.

The identifiers follow the Italian cbCustomer fields: the partita IVA in CustomerVATId, the codice fiscale in CustomerTaxId, each validated with the same rules. CustomerId is not read. A buyer may send both, and both are written. A private person (B2C) sends the codice fiscale in CustomerTaxId and the full name in CustomerName; the document uses Denominazione, not Nome/Cognome.

The address (CustomerStreet, CustomerZip, CustomerCity) is required for B2B. A B2C receipt may leave it out; the Sede is then filled with placeholders: Indirizzo -, CAP 00000, Comune -, Provincia RM, Nazione IT. CustomerCountrySubentity belongs to that address and is only accepted together with it.

SDI routing

How SDI delivers the invoice to the buyer is sent in cbCustomer as CustomerEndpointId, written <scheme>:<id>. The scheme is a code from the Peppol Electronic Address Scheme (EAS) list:

Scheme	Identifier	Example
0205	The buyer's SDI codice destinatario: exactly 7 characters, written in upper case.	0205:ABCDEFG
0202	The buyer's PEC (certified email) address, written as sent.	0202:amministrazione@pec.esempio.it

Table 7. Schemes accepted in CustomerEndpointId.

Receipt case	CustomerEndpointId	Result
B2B 0x1002	Required: 0205 or 0202.	0205: CodiceDestinatario is the 7 characters. 0202: CodiceDestinatario 0000000 and PECDestinatario.
B2C 0x1001	Optional, 0202 only.	CodiceDestinatario 0000000, with PECDestinatario when a PEC is sent.

Table 8. SDI routing per receipt case.

Body — DatiGeneraliDocumento

FatturaPA element	Value
TipoDocumento	TD04 for a refund receipt, TD01 for any other. See Document types.
Divisa	EUR
Data	Date part of ftReceiptMoment of the ReceiptResponse.
Numero	The invoice number from the merchant's own progressive series.
ImportoTotaleDocumento	Sum of ImponibileImporto + Imposta over all DatiRiepilogo blocks.

Table 9. Mapping of DatiGeneraliDocumento.

Invoice numbers

An invoice number must not have been issued already for the same merchant and year (SdI 00404). Credit notes (TD04) have a number space of their own. If another receipt with the same number is processed at the same moment and registers it first, the process step of the second one fails with an einvoice-error naming SdI 00404, and no FatturaPA is returned for it. The fiskaltrust ftReceiptIdentification is not used as the number: it is a receipt counter, not a per-year series, and it collides across the cashboxes of one merchant.

Body — DatiFattureCollegate

On a TD04, every value of cbPreviousReceiptReference (a single reference or a group) must be the cbReceiptReference of an invoice this service rendered for the same fiskaltrust.Middleware (cashbox) — references are resolved among the cashbox's own receipts, since POS systems number them per till; it becomes one DatiFattureCollegate with that invoice's Numero as IdDocumento and its Data. On any other document, cbPreviousReceiptReference is the POS's own link and is ignored. No linked document may be dated after the document itself (SdI 00418).

Body — DettaglioLinee (one per charge item)

Each entry of cbChargeItems becomes one line, in the order sent. Modifiers such as discounts and vouchers are not grouped: each charge item is its own line, with its own sign. Amount is gross; the line carries the net amount.

FatturaPA element	Value
NumeroLinea	Position of the charge item in cbChargeItems, starting at 1. Position is not used.
Descrizione	Description; Articolo when empty. Cut to 1000 characters.
Quantita	Quantity, up to 8 decimals. Positive on a TD04.
PrezzoUnitario	Net amount ÷ Quantity, up to 8 decimals. The net amount is Amount − VAT, where the VAT is VATAmount or, when not sent, Amount ÷ (100 + VATRate) × VATRate. Positive on a TD04.
PrezzoTotale	Quantita × PrezzoUnitario as written, rounded to cents.
AliquotaIVA	VATRate
Natura	Only when VATRate is 0: derived from ftChargeItemCase (see Natura).

Table 10. Mapping of DettaglioLinee.

Quantita and PrezzoUnitario keep up to 8 decimals because SdI recomputes PrezzoTotale as PrezzoUnitario × Quantita and tolerates a difference of less than one cent (SdI 00423). A unit price cut to cents fails that check as soon as the quantity is above 1: two items at 44.00 gross (7.93 VAT) are 18.04 × 2 = 36.08 against a net amount of 36.07; with PrezzoUnitario 18.035 the product is 36.07.

Amounts are rounded to two decimals half away from zero (2.345 becomes 2.35).

Natura

Natura is required on every line and summary block with a VAT rate of 0. It is derived from the ftChargeItemCase of the charge item — its type of service (S), VAT (V) and nature of VAT (NN) — as documented in Type of Service: ftChargeItemCase.

ftChargeItemCase	Natura
Type of service 3 (Tip)	N2.2
Type of service 4 (Voucher) with VAT 8 (Not Taxable)	N2.2
VAT 7 (Zero VAT rate)	N2.2
VAT 8 (Not Taxable), NN 10	N3.1 — exports
VAT 8, NN 11	N3.2 — intra-community supplies
VAT 8, NN 12	N3.3 — transfers to San Marino
VAT 8, NN 13	N3.4 — assimilated to export supplies
VAT 8, NN 14	N3.5 — declarations of intent
VAT 8, NN 15–1F	N3.6 — other operations
VAT 8, NN 20	N2.1 — not subject, arts. 7 to 7-septies DPR 633/72
VAT 8, NN 21–2F	N2.2 — not subject, other cases
VAT 8, NN 3x	N4 — exempt
VAT 8, NN 4x	N5 — margin scheme
VAT 8, NN 50	N6.1 — reverse charge, scrap and salvage materials
VAT 8, NN 51	N6.2 — reverse charge, gold and silver
VAT 8, NN 52	N6.3 — reverse charge, construction subcontracting
VAT 8, NN 53	N6.4 — reverse charge, buildings
VAT 8, NN 54	N6.5 — reverse charge, mobile phones
VAT 8, NN 55	N6.6 — reverse charge, electronic products
VAT 8, NN 56	N6.7 — reverse charge, construction and related sectors
VAT 8, NN 57	N6.8 — reverse charge, energy sector
VAT 8, NN 58–5F	N6.9 — reverse charge, other cases
VAT 8, NN 6x	N7 — VAT paid in another EU country
VAT 8, NN 80–FF	N1 — excluded pursuant to art. 15 DPR 633/72

Table 11. Derivation of Natura from ftChargeItemCase.

The rules are applied top to bottom. No Natura can be derived — and a line with VATRate 0 is rejected — for:

• VAT 8 with NN 00–0F,
• VAT 8 with NN 7x (ventilazione IVA, which has no FatturaPA Natura),
• any other VAT value (0–6), since a taxed line cannot have a rate of 0.

Body — DatiRiepilogo (VAT summary)

The lines are grouped by AliquotaIVA and Natura; each group becomes one DatiRiepilogo block.

FatturaPA element	Value
AliquotaIVA	The group's VAT rate.
Natura	The group's Natura, only when the rate is 0.
ImponibileImporto	Sum of the group's PrezzoTotale as written (SdI 00422).
Imposta	The VAT the POS charged (sum of the lines' VAT, rounded to cents) when it is less than one cent away from ImponibileImporto × AliquotaIVA ÷ 100 (SdI 00421); otherwise that product, rounded to cents.
EsigibilitaIVA	I (immediata).

Table 12. Mapping of DatiRiepilogo.

Keeping the POS's own VAT makes the document total equal the receipt total. Example: 1019.68 at 22% is 224.3296; the POS charged 224.32, which is 0.0096 away and is kept, so the 22% group totals 1244.00 like the receipt instead of 1244.01.

Body — DatiPagamento

DatiPagamento is derived from cbPayItems. It carries CondizioniPagamento TP02 (pagamento completo) and one DettaglioPagamento per payment method, with ModalitaPagamento and ImportoPagamento (the summed amount):

• Pay items are grouped by payment method and summed, so a change item (a negative amount of the same method) nets out.
• The negative pay items of a refund are written as positive amounts.
• A group whose sum is not positive is dropped. With nothing left, DatiPagamento is omitted, which the schema allows.

ftPayItemCase (PP)	ModalitaPagamento
01 Cash	MP01 contanti
02 Non-cash	MP08 carta di pagamento
03 Crossed cheque	MP02 assegno
04 Debit card, 05 Credit card, 07 Online payment	MP08 carta di pagamento
06 Voucher	MP22 trattenuta su somme già riscosse — the voucher was paid when it was sold
09 Accounts receivable	MP05 bonifico — settled later
0A SEPA transfer, 0B Other bank transfer	MP05 bonifico
0F Ticket restaurant	MP08 carta di pagamento — meal tickets are electronic cards since the 2020 reform
00 Unknown, 08 Loyalty, 0C Transfer to cashbook, 0D Internal consumption, 0E Grant	Not written: these settle nothing.

Table 13. Derivation of ModalitaPagamento from ftPayItemCase. See Type of Payment: ftPayItemCase.

There is no FatturaPA code for a voucher, a meal ticket or a sale on account; the defaults above are the closest ones.

Not rendered

These optional elements of the FatturaPA schema (Schema_VFPR12 v1.2.3, used by specification version 1.9.1) are not written:

Block	Needed when
RappresentanteFiscale (of the seller or the buyer)	A party acting through a fiscal representative in Italy.
StabileOrganizzazione (of the seller or the buyer)	A non-resident party with a permanent establishment in Italy.
Seller IscrizioneREA	A company registered in the Registro delle Imprese (REA data).
Seller AlboProfessionale, ProvinciaAlbo, NumeroIscrizioneAlbo, DataIscrizioneAlbo	A professional registered in a professional register (albo).
Seller Contatti, ContattiTrasmittente	Contact details of the seller or the transmitter; the transmitter's are added at transmission.
Anagrafica Titolo and CodEORI, Sede NumeroCivico	Honorific title, EORI code, house number as a separate element (the house number is part of Indirizzo).
SoggettoEmittente TZ	A document issued by a third party; added at transmission when it applies.
DatiOrdineAcquisto, DatiContratto, DatiConvenzione (CIG, CUP)	Orders, contracts and agreements the invoice refers to; for B2G, which is not supported, a public office rejects an invoice without them.
DatiRicezione, DatiSAL, FatturaPrincipale	References to a goods receipt, a work progress stage (SAL), or the main invoice of an ancillary transport invoice.
Art73	Documents issued under art. 73 DPR 633/72.
DatiVeicoli	Intra-community sale of new means of transport.
Allegati	Attachments to the invoice.
DatiTrasporto	Accompanying invoice (fattura accompagnatoria).
DatiBollo, DatiRitenuta, DatiCassaPrevidenziale, document-level ScontoMaggiorazione, Arrotondamento	Specific regimes.
DettaglioPagamento DataScadenzaPagamento, IBAN, IstitutoFinanziario, ABI/CAB/BIC, instalments (TP01)	Due date, detailed bank data, payment by instalments.
CondizioniPagamento TP03; DettaglioPagamento Beneficiario, DataRiferimentoTerminiPagamento, GiorniTerminiPagamento, CodUfficioPostale, quietanzante fields, ScontoPagamentoAnticipato, DataLimitePagamentoAnticipato, PenalitaPagamentiRitardati, DataDecorrenzaPenale, CodicePagamento	Advance payment, payment terms, early-payment discount, late-payment penalty, payment reference.
EsigibilitaIVA D and S	Deferred VAT (esigibilità differita) and split payment (scissione dei pagamenti); every summary block carries I.
DatiRiepilogo SpeseAccessorie, Arrotondamento, RiferimentoNormativo	Ancillary expenses, rounding, or the legal reference of a summary block (for example the provision behind a Natura).
Line-level CodiceArticolo, UnitaMisura, ScontoMaggiorazione, DataInizioPeriodo/DataFinePeriodo, RiferimentoAmministrazione, AltriDatiGestionali	ProductNumber, ProductBarcode and Unit of the charge item are not read. AltriDatiGestionali also carries the ESENZSPORT value introduced with specification 1.9.1.
Line-level TipoCessionePrestazione, Ritenuta	A line marked as discount, premium, rebate or ancillary expense; a line subject to withholding tax.
Buyer Nome/Cognome	Private person, ditta individuale.
IdSdI of a linked document	Has no element in schema 1.2.x.
TD07–TD09 simplified invoices	A different format (FSM10).

Table 14. FatturaPA elements that are not rendered.

Foreign buyers are excluded by decision: such a receipt gets no FatturaPA (see Which receipts get a FatturaPA).

Output

On success, the process step appends two signatures to ftSignatures of the ReceiptResponse. Existing signatures and the identifying fields of the response are not changed.

Caption	ftSignatureFormat	Data
einvoice-fattura-pa	Text	The FatturaPA XML, UTF-8, on a single line, unsigned. The signature type carries the DontVisualize flag, so the XML is not printed on the receipt.
einvoice-file-name	Text	A suggested SdI file name, IT{codice fiscale}_{ProgressivoInvio}.xml. The file is named at transmission.

Table 15. Signatures returned on success.

If the process step fails, ftState is set to the error state (see Service Status: ftState) and one signature is appended:

Caption	ftSignatureFormat	Data
einvoice-error	Text	The broken rules, separated by ; , cut to 4000 characters. The signature type carries the Failure category.

Table 16. Signature returned on failure.

A process failure happens after fiscalization

Unlike a validation rejection, a failure in the process step happens after the receipt was fiscalized. The validation rules below catch everything that can be decided from the request and the merchant's account, so this case is limited to rules only the built document can check.

Validation rules

The validate step checks every rule below and returns all violations at once; the process step runs them again. A violation rejects the receipt in the validate step, and fails the process step with an einvoice-error signature. The messages are quoted as the service returns them, with … for the values it fills in, so you can search for them.

Seller

These rules apply to the merchant's AdE connection. The same rules are applied when the regime fiscale and the sede are configured, so master data that could never be rendered is normally refused there already.

Rule	Message
The account must have seller data.	The seller is unknown: this account has no AdE connection carrying one. Connect it with POST /v0/ade/connection, including regimeFiscale and sede.
P.IVA has 11 digits.	cedente.partitaIva must be the seller's 11-digit P.IVA (an optional IT prefix is stripped).
Denominazione is set.	cedente.denominazione is required.
Regime fiscale is a FatturaPA code.	cedente.regimeFiscale must be a code from the FatturaPA list (e.g. RF01), but is '…'.
Sede has indirizzo, a 5-character cap and comune.	The seller's sede is missing: the account's AdE connection carries no indirizzo, 5-char cap and comune. Add them with POST /v0/ade/connection.
Denominazione ≤ 80, indirizzo ≤ 60, comune ≤ 60 characters.	cedente.… is … characters; a FatturaPA accepts at most ….
Latin-1 text only.	cedente.… contains characters outside Latin-1; a FatturaPA (and SdI) accepts Latin-1 text only.
No control characters.	cedente.… contains control characters (tab, line break or others below U+0020), which a FatturaPA does not accept.
provincia is an Italian province code.	cedente.sede.provincia must be a two-letter Italian province code (e.g. RM), but is '…'.
nazione is a known country code.	cedente.sede.nazione must be an ISO 3166-1 alpha-2 country code the FatturaPA list knows (e.g. IT), but is '…'.

Table 17. Validation rules for the seller.

Buyer

Rule	Message
CustomerVATId, when sent, is a partita IVA: 11 digits with a valid check digit, optionally prefixed with IT.	The given partita IVA '…' is not valid. cbCustomer.CustomerVATId must contain 11 digits with a valid check digit, optionally prefixed with 'IT', or must be left empty. A codice fiscale belongs in cbCustomer.CustomerTaxId.
CustomerTaxId, when sent, is a codice fiscale: 16 characters with a valid check character.	The given codice fiscale '…' is not valid. cbCustomer.CustomerTaxId must contain a 16 character Italian codice fiscale. A partita IVA belongs in cbCustomer.CustomerVATId.
CustomerName is set.	cbCustomer with CustomerName is required for an invoice receipt.
CustomerName ≤ 80, CustomerStreet ≤ 60, CustomerCity ≤ 60 characters.	cbCustomer.… is … characters; a FatturaPA accepts at most ….
Latin-1 text only in CustomerName, CustomerStreet, CustomerCity.	cbCustomer.… contains characters outside Latin-1; …
No control characters in CustomerName, CustomerStreet, CustomerCity.	cbCustomer.… contains control characters (tab, line break or others below U+0020), which a FatturaPA does not accept.
CustomerZip, when sent, has exactly 5 characters.	cbCustomer.CustomerZip must be the 5-character CAP (00000 outside Italy), but is '…'.
CustomerCountry, when sent, is a known country code.	cbCustomer.CustomerCountry must be an ISO 3166-1 alpha-2 country code the FatturaPA list knows (e.g. IT), but is '…'.
CustomerCountrySubentity, when sent, is an Italian province code.	cbCustomer.CustomerCountrySubentity must be a two-letter Italian province code (e.g. RM), but is '…'.
CustomerCountrySubentity only together with the address.	cbCustomer.CustomerCountrySubentity belongs to the buyer's address: cbCustomer must also carry CustomerStreet, CustomerZip and CustomerCity.
CustomerEndpointId, when sent, is <scheme>:<id> with a supported scheme: a 7-character codice destinatario for 0205, an email address for 0202.	cbCustomer.CustomerEndpointId '…' cannot route on SdI: … (naming the supported schemes, the expected length, or the email address)
cbCustomer, when sent, can be read.	cbCustomer cannot be read as the Italian customer data (a JSON object, or a JSON string holding one): …

Table 18. Validation rules for the buyer.

Per receipt case

Receipt case	Rule	Message
B2B	Buyer identity required.	cbCustomer.CustomerVATId (the buyer's partita IVA) or cbCustomer.CustomerTaxId (its codice fiscale) is required for a B2B invoice.
B2C	Consumer's identity required.	cbCustomer.CustomerTaxId (the consumer's codice fiscale) or cbCustomer.CustomerVATId (a partita IVA) is required for a B2C invoice.
B2B	Buyer address required.	cbCustomer must carry CustomerStreet, CustomerZip and CustomerCity for a B2B/B2G invoice.
B2B	SDI routing required.	A B2B invoice needs cbCustomer.CustomerEndpointId for SdI routing: 0205:<7-char codice destinatario> or 0202:<pec>.
B2B	No public-office code (0201).	cbCustomer.CustomerEndpointId 0201 names a public office (codice univoco ufficio), which a B2B invoice is not routed to: use 0205:<7-char codice destinatario> or 0202:<pec>.
B2C	A PEC at most.	A B2C invoice is routed with codice destinatario 0000000; cbCustomer.CustomerEndpointId may only carry the consumer's PEC (0202:<pec>), or nothing.

Table 19. Rules per invoice receipt case.

Charge items and currency

Rule	Message
At least one charge item.	cbChargeItems must not be empty: the invoice lines are built from them.
Quantity is not 0.	cbChargeItems[…] has Quantity 0; a FatturaPA line needs a quantity.
VATRate between 0 and 100.	cbChargeItems[…] has VATRate …; a FatturaPA AliquotaIVA is a percentage between 0 and 100.
A 0% line has a derivable Natura.	cbChargeItems[…] has VATRate 0 but its ftChargeItemCase (0x…) yields no FatturaPA Natura.
Latin-1 Description.	cbChargeItems[…].Description contains characters outside Latin-1; …
No control characters in Description.	cbChargeItems[…].Description contains control characters (tab, line break or others below U+0020), which a FatturaPA does not accept.
Currency is EUR.	Only EUR is supported on a FatturaPA, but the receipt carries '…'.

Table 20. Validation rules for charge items and currency.

Linked invoices

Rule	Message
cbPreviousReceiptReference of a TD04 names a rendered invoice.	cbPreviousReceiptReference '…' names no invoice rendered for this seller; a credit note links the invoice it corrects (DatiFattureCollegate), so the reference must be the cbReceiptReference of that invoice.
A linked invoice is not dated after the TD04 (SdI 00418).	The linked document … is dated …, after this document (…); a document cannot refer to a later one (SdI control 00418).

Table 21. Validation rules for linked invoices.

Latin-1 only, without control characters

FatturaPA and SdI accept Latin-1 text only. Any character outside Latin-1 (above U+00FF) — for example emoji, or characters of non-Latin scripts — in a name, address or description rejects the receipt. So does a control character (below U+0020, for example a tab or a line break).

Rules checked on the built document

After building the XML, the process step checks the complete document against the FatturaPA rules, using the validators of the FatturaElettronica.NET library. Their errors come back as <code> - <property>: <message> in the einvoice-error signature. If the document cannot be built at all, the einvoice-error signature carries The FatturaPA could not be built: ….

Related pages

• Overview — scope, regulatory status, and terminology.
• Setup & testing — prerequisites and the end-to-end sandbox example.
• Data Structures — the cbCustomer fields and how the customer is sent.
• Type of Receipt: ftReceiptCase — the invoice receipt cases and the refund flag.
• Type of Service: ftChargeItemCase — the VAT and nature-of-VAT values behind Natura.
• Type of Payment: ftPayItemCase — the payment types behind ModalitaPagamento.

References

Official FatturaPA documentation of the Agenzia delle Entrate and of the Sistema di Interscambio. fiskaltrust produces the ordinary invoice (FPR12) only; the simplified invoice (FSM10) files are listed for completeness.

Specification

• Specifiche tecniche versione 1.9.1 — the current FatturaPA specification, usable from 15 May 2026, with all files below.
• Allegato A – Specifiche tecniche vers. 1.9.1 (PDF, Italian) and Appendix A – Technical Specifications vers. 1.9.1 (PDF, English) — the technical specification, including the SdI controls.
• Specifiche tecniche versione 1.9 — the previous specification version.

XML schemas (XSD)

• Schema_VFPR12 v1.2.3 — the ordinary invoice (FPA12, FPR12). It imports the XML Signature schema (xmldsig-core-schema.xsd) of the W3C.
• Schema_VFSM10 v1.0.2 — the simplified invoice (FSM10).
• MessaggiFatturaTypes v1.0 — the SdI receipts and notifications.

Field tables

• Ordinary invoice: Rappresentazione tabellare (XLSX, Italian) and Table view B2B Ordinary invoice 1.9.1 (XLS, English) — every element with its cardinality, format and description.
• Simplified invoice: Rappresentazione tabellare (XLSX, Italian) and Table view B2B Simplified invoice 1.9.1 (XLS, English).

Samples and stylesheets

• FatturaPA examples (fatturapa.gov.it) — sample files of schema 1.2 for private recipients (B2B, B2C): one line, several lines and a batch of invoices, plus the stylesheet that displays an ordinary invoice.
• Esempi fattura, hash e ricevute — sample invoice files with their hashes, and sample SdI receipts (delivery, rejection, delivery failure).
• Fogli di stile per ricevute — stylesheets that display the SdI receipts.

Sistema di Interscambio

• Documentazione Sistema di Interscambio (fatturapa.gov.it) — the SdI documentation.