Sdi code: what it is and what it is used for

The SDI (Interchange System) code is an alphanumeric code that identifies the telematic communication channel used for sending and receiving fiscal and administrative documents between companies and the Public Administration.

What is SDI code

The SDI code is a mandatory electronic communication tool in Italy since 2019 for sending and receiving tax and administrative documents between companies and the Public Administration. The SDI code was introduced by the Decree of the Ministry of Economy and Finance n. 55/2013 and is managed by the Revenue Agency.

The SDI code allows companies to send and receive documents in electronic format, such as electronic invoices, without the need to use the traditional paper format. This document digitization process is aimed at simplifying administrative procedures, reducing costs and improving the efficiency of businesses.

What does the acronym SDI mean

The acronym SDI means “Interchange System”. The Exchange System is the IT platform made available to the Revenue Agency for the management of electronic exchanges between companies and the Public Administration.

How to know your SDI code

The SDI code is assigned by the Revenue Agency to every company that carries out commercial operations with other companies or with the Public Administration. The company receives its SDI code when registering with the exchange system. However, it should not be stated that the SDI code is unique for each company. In fact, the SDI code depends on the technology used to receive and send invoices in electronic format.

How to find a company’s SDI code

To find the SDI code of a company with which you intend to communicate, you can use the «Verify SDI» service made available by the Revenue Agency on its website. This service allows you to verify a company’s SDI code by entering its tax code or VAT number.
Alternatively, you can ask the company directly to provide your SDI code.

What to do to send an electronic invoice when you don’t know the SDI code

If you do not know the SDI code of the company receiving the electronic invoice, you can use PEC (Certified Electronic Mail) or the electronic invoicing system of a qualified intermediary.

The PEC allows you to send documents in electronic format with legal value, such as electronic invoices, using your certified email inbox. The PEC can also be used to send documents to recipients who are not registered in the SDI exchange system.

Alternatively, you can use a qualified e-invoicing intermediary, such as an e-invoicing service company. These companies handle the sending and receiving of electronic invoices for the company, simplifying the sending process and ensuring correct document formatting.

In both cases, it is important to verify the correct addressing of the electronic document, using the certified email address or the electronic billing address provided by the recipient.

Is there an SDI code for public administration?

Yes, the Public Administration is also required to use the SDI code for sending and receiving electronic documents. The Public Administration SDI code is assigned by the Agency for Digital Italy (AgID) and allows you to send and receive fiscal and administrative documents between the Public Administration and companies.

There is an SDI code for foreign companies

Yes, foreign companies carrying out commercial operations in Italy are required to use the SDI code for sending and receiving tax and administrative documents. However, for foreign companies not resident in Italy, the SDI code is not assigned automatically, but must be requested from the Revenue Agency.

Furthermore, foreign companies can use their own exchange system for sending and receiving documents, provided that this system complies with the technical and security requirements established by Italian legislation. In any case, it is important to check the tax and administrative regulations of your country of origin to avoid problems with compliance and fulfillment of tax obligations in Italy.

In conclusion, the SDI code is an important tool for the management of fiscal and administrative documents in Italy, which allows companies to simplify the procedures for sending and receiving documents, improving efficiency and reducing costs. However, it is important to verify the correct application of the legislation and the methods of use of the SDI code to avoid problems with compliance and fulfillment of tax obligations.