Generate Cross-Border SdI XML (TD17 / TD18 / TD19)

Skill: Convert estero (cross-border) transactions into the SdI integrazione/autofattura XML

Region: Italy (Italia) Category: E-Invoicing — operazioni con l'estero (ex esterometro) Does: Takes cross-border purchases/sales involving non-established counterparties and produces a FatturaPA XML with the special TipoDocumento TD17/TD18/TD19 (integrazione/autofattura) transmitted through the Sistema di Interscambio (SdI) — the obligation that replaced the esterometro for reporting foreign operations. Standard: FatturaPA tracciato 1.2.x — TipoDocumento per operazioni estere

Since 1 July 2022 cross-border operations are no longer reported via the separate esterometro; instead each foreign transaction is sent to SdI as an XML with a dedicated TipoDocumento. For purchases (the buyer self-bills) the file is addressed to oneself (CodiceDestinatario = 0000000, your own VAT as both cedente reference and cessionario). Deadlines: emission within 12 days for sales; integration of foreign purchases by the 15th of the month following receipt. Validate against the current SdI controlli.

When this applies

For sales/exports to foreign customers without an Italian SdI address, the ordinary TD01 invoice is emitted with CodiceDestinatario = XXXXXXX and the appropriate Natura (non imponibile/non soggetta) — that is the e-invoice route, separate from the TD17–19 integration route used for purchases.

Input data required

Structure and key handling

• IdTrasmittente and CessionarioCommittente carry your Italian Partita IVA; CedentePrestatore carries the foreign supplier (IdPaese = e.g. DE, FR, or OO for non-EU with no VAT, plus IdCodice).
• CodiceDestinatario = 0000000 (the integration document is delivered back to you).
• Reverse charge: you compute the Italian Imposta even though the foreign supplier charged none — the same VAT is then both output (debito) and input (credito/detrazione) in the VAT ledgers and LIPE.
• Natura / esigibilità: when the operation is taxable under reverse charge you state the actual AliquotaIVA (e.g. 22.00) and Imposta; when non-taxable/exempt you set AliquotaIVA = 0.00 and the matching Natura (e.g. N3.4 non imponibili esportazioni-assimilate, N6.x only for domestic reverse charge — for estero you generally compute the tax). EsigibilitaIVA = I (immediata).

p:FatturaElettronica versione="FPR12"
├── FatturaElettronicaHeader
│   ├── DatiTrasmissione (IdTrasmittente = your PIVA, CodiceDestinatario 0000000)
│   ├── CedentePrestatore (FOREIGN supplier, IdPaese non-IT)
│   └── CessionarioCommittente (YOUR Italian PIVA)
└── FatturaElettronicaBody
    └── DatiGenerali/DatiBeniServizi (TipoDocumento TD17/18/19, DettaglioLinee, DatiRiepilogo with Italian VAT)

Calculation rules

• Convert the foreign-currency taxable base to EUR at the proper rate; report Imponibile in EUR.
• Imposta = Imponibile × Italian AliquotaIVA (e.g. 22%) — self-assessed, not charged by the foreign supplier.
• Reference the foreign document's own date/number in DatiGeneraliDocumento; the Data should fall within the integration deadline window.

Worked example (TD17 — service from an EU supplier, reverse charge @ 22%)

<?xml version="1.0" encoding="UTF-8"?>
<p:FatturaElettronica versione="FPR12"
  xmlns:p="http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.2">
  <FatturaElettronicaHeader>
    <DatiTrasmissione>
      <IdTrasmittente><IdPaese>IT</IdPaese><IdCodice>01234567890</IdCodice></IdTrasmittente>
      <ProgressivoInvio>00077</ProgressivoInvio>
      <FormatoTrasmissione>FPR12</FormatoTrasmissione>
      <CodiceDestinatario>0000000</CodiceDestinatario>
    </DatiTrasmissione>
    <CedentePrestatore>
      <DatiAnagrafici>
        <IdFiscaleIVA><IdPaese>DE</IdPaese><IdCodice>DE123456789</IdCodice></IdFiscaleIVA>
        <Anagrafica><Denominazione>Lieferant GmbH</Denominazione></Anagrafica>
      </DatiAnagrafici>
      <Sede><Indirizzo>Hauptstrasse 5</Indirizzo><CAP>10115</CAP><Comune>Berlin</Comune><Nazione>DE</Nazione></Sede>
    </CedentePrestatore>
    <CessionarioCommittente>
      <DatiAnagrafici>
        <IdFiscaleIVA><IdPaese>IT</IdPaese><IdCodice>01234567890</IdCodice></IdFiscaleIVA>
        <Anagrafica><Denominazione>Acme S.r.l.</Denominazione></Anagrafica>
      </DatiAnagrafici>
      <Sede><Indirizzo>Via Roma 1</Indirizzo><CAP>20121</CAP><Comune>Milano</Comune><Provincia>MI</Provincia><Nazione>IT</Nazione></Sede>
    </CessionarioCommittente>
  </FatturaElettronicaHeader>
  <FatturaElettronicaBody>
    <DatiGenerali>
      <DatiGeneraliDocumento>
        <TipoDocumento>TD17</TipoDocumento>
        <Divisa>EUR</Divisa>
        <Data>2026-05-31</Data>
        <Numero>INT-2026-0077</Numero>
        <ImportoTotaleDocumento>2440.00</ImportoTotaleDocumento>
      </DatiGeneraliDocumento>
    </DatiGenerali>
    <DatiBeniServizi>
      <DettaglioLinee>
        <NumeroLinea>1</NumeroLinea>
        <Descrizione>Servizio di consulenza IT - integrazione reverse charge</Descrizione>
        <PrezzoUnitario>2000.00</PrezzoUnitario>
        <PrezzoTotale>2000.00</PrezzoTotale>
        <AliquotaIVA>22.00</AliquotaIVA>
      </DettaglioLinee>
      <DatiRiepilogo>
        <AliquotaIVA>22.00</AliquotaIVA>
        <Imponibile>2000.00</Imponibile>
        <Imposta>440.00</Imposta>
        <EsigibilitaIVA>I</EsigibilitaIVA>
      </DatiRiepilogo>
    </DatiBeniServizi>
  </FatturaElettronicaBody>
</p:FatturaElettronica>

The 440.00 self-assessed VAT is registered as both IVA a debito and IVA a credito and flows into the periodic LIPE.

Validation checklist

• Correct TipoDocumento: TD17 services, TD18 intra-EU goods, TD19 goods already in Italy / art.17 c.2
• CedentePrestatore = the foreign party with non-IT IdPaese; CessionarioCommittente = your Partita IVA
• CodiceDestinatario = 0000000 for self-billed integration/autofattura
• Italian VAT self-assessed: Imposta = Imponibile × Italian rate (reverse charge), not the foreign tax
• Non-taxable/exempt operations carry the correct Natura instead of an Imposta
• EsigibilitaIVA set (typically I); foreign-currency base converted to EUR
• Sent to SdI within the deadline (sales 12 days; purchase integration by the 15th of the following month)
• Passes current SdI controlli; the integrated VAT reconciled in the registri IVA and LIPE

Last updated: 2026-06-04 — confirm the active tracciato/schema version, codici, and Agenzia delle Entrate / SdI requirements against the current specifications before use.