Italy: FatturaPA 1.9.1 mandatory from 15 May 2026, adds TD29 and blocks deprecated codes
Agenzia delle Entrate published FatturaPA specification 1.9.1 on 31 March 2026, mandatory for everything transmitted through the Sistema di Interscambio from 15 May 2026. The release adjusts XML element values, code lists and validation logic, adds document type TD29 for reporting omitted or irregular invoices, and tightens channel accreditation. The operational risk is the hard stop: invoices still carrying deprecated TipoDocumento or Natura sub-codes are rejected outright by SdI rather than warned about, and a rejected invoice is an unissued invoice for VAT purposes. Late or missing electronic submissions attract penalties of 90-180% of the VAT. B2B e-invoicing through SdI has applied to all Italian VAT-registered entities without exception since 1 January 2024.