SdI code in Italy: what the recipient code is and where to find it

The SdI code (codice SdI) is the address to which the SdI (Sistema di Interscambio, the state’s e-invoicing exchange system) delivers your e-invoices: seven characters that the supplier writes on the invoice so it reaches you and not someone else. The technical specifications call it the recipient code (codice destinatario); many people also call it the codice univoco. They’re three names for the same thing. Here you’ll see what it is, when a PEC (certified email) or “0000000” is enough in its place, where to find yours and what to write when the client is a private individual or is abroad.

SdI: what the Sistema di Interscambio is

The Sistema di Interscambio (SdI) is the Agenzia delle Entrate (the Italian Revenue Agency) system through which every e-invoice between parties resident or established in Italy passes. It isn’t a mailbox: it’s a postman with checks. It receives the invoice’s XML file, verifies that it’s correct (for example, that the client’s partita IVA (Italian VAT number) or codice fiscale (tax code) exists) and then delivers it to the address it reads on the invoice.

For each file the SdI sends you a receipt:

That’s why the address matters: without the right address, the invoice doesn’t arrive where the client looks for it.

What the recipient code is

The recipient code is the electronic address of a receiving channel (SFTP or web service) accredited with the SdI. In practice it almost always belongs to the provider of the software or service you receive invoices with: each invoicing program has its own code, and whoever uses it gives that code to their suppliers.

In the invoice’s CodiceDestinatario field you can write:

The 6-character code of a public administration, the codice univoco ufficio (office code), is a different thing: you find it on the Indice PA (www.indicepa.gov.it), and it applies only to invoices to a public body.

PEC or code: the alternative to the SdI code

You don’t need a recipient code to receive invoices. You can use your PEC instead: the supplier writes “0000000” as the recipient code and your PEC address in the PECDestinatario field, which can only be filled in when the code is “0000000”.

The PEC works, but it has to stay active: if the mailbox is full, the SdI can’t deliver. In that case the invoice isn’t lost: it ends up in the private area, as you’ll see below.

What “0000000” means

Seven zeros mean “I don’t know where to deliver it”. They’re used in three cases: the client receives at a PEC (and then the PEC goes in its own field), the client is a private individual, or the client is a business or a professional who hasn’t given you either a code or a PEC.

In the last two cases the SdI has no address, so it makes a duplicate of the invoice available to the client in the private area (area riservata) of the Agenzia’s website, and sends you a receipt of failed delivery. For you, the invoice is issued. You must give the client a copy, digital or on paper, and tell them that the original is the electronic one and that they’ll find it in their private area.

With a business or a professional, “0000000” is the fallback, not the right solution. The client can deduct the VAT only from when they view the invoice in their private area: if you don’t tell them, they may not notice for months. Let them know by email or phone.

SdI code: where to find it

It depends on how you receive invoices.

• You use invoicing software or an invoicing service. The recipient code is the software provider’s. You find it in the program’s settings or documentation, or you ask its support team. It’s often the same for all the customers of that program: that’s why the supplier also writes your partita IVA on the invoice.
• You receive at your PEC. You don’t have a code: to anyone who asks for your SdI code, you answer “0000000” and give your PEC.
• You have neither software nor a dedicated PEC. You can still receive everything in the private area of Fatture e Corrispettivi, the Agenzia’s free invoicing portal, under «Consultazione → Fatture elettroniche e altri dati Iva» (Consultation → E-invoices and other VAT data): the supplier uses “0000000” and you view or download the invoices from there.

Registering your electronic address

According to the Agenzia delle Entrate’s guide on how to receive an e-invoice, in the private area of the Fatture e Corrispettivi portal there’s the service «Registrazione dell’indirizzo telematico dove ricevere tutte le fatture elettroniche» (Registration of the electronic address at which to receive all e-invoices). With it you link a PEC or a 7-character recipient code to your partita IVA, and from then on the registered address takes precedence over the one the supplier writes on the invoice: the SdI always delivers there.

It’s the most useful move you can make. If a supplier gets the code wrong or writes “0000000”, the invoice still arrives at your registered address. In the same portal, the service «Generazione QR Code partita Iva» (Partita IVA QR code generation) creates a QR code with your partita IVA, personal details and registered address: you show it to the supplier, and their software reads the details without typos.

If you change invoicing software, update the registered address the same day. Otherwise the SdI keeps delivering to the old channel.

What to give a client who asks for your SdI code

The code goes in two directions. When you issue an invoice, the client gives you the code. When a supplier has to invoice you, you give them the code, together with these details:

1. First name and surname, or business name.
2. Partita IVA and codice fiscale.
3. Full address.
4. 7-character recipient code, or “0000000” with your PEC.

If you have neither a code nor a PEC, say so clearly: the supplier will use “0000000” and you’ll find the invoice in Fatture e Corrispettivi. If you’ve registered your electronic address, the invoice arrives there even when the supplier gets the code wrong.

Recipient code for private individuals and foreign clients

Private clients

A private individual doesn’t have a recipient code. When you invoice a natural person without a partita IVA, write “0000000” and their codice fiscale. The SdI puts the invoice in their private area on the Agenzia’s website; you give them a copy of the invoice and remind them where to find the original.

One exception: healthcare services to natural persons don’t go through the SdI, to protect the confidentiality of the data.

Foreign clients

According to the Agenzia delle Entrate’s FAQ on completing the invoice, for a client who isn’t resident, established or identified in Italy, the recipient code is “XXXXXXX”, seven Xs. In the IdPaese field write the country code (for example DE or FR), in the IdCodice field their tax identifier (up to 28 characters, which the SdI doesn’t check) and in the postcode (CAP) the generic value 00000.

With a foreign client the e-invoice is optional: you send it to the SdI to transmit the transaction data to the Agenzia and avoid having to file the separate cross-border transactions report. The XXXXXXX code is for transmitting the data to the Agenzia, not for delivery: you send the invoice to the client yourself, by email or however you prefer. The INTRA form, when it’s due, is separate.

If you’re under the regime forfettario (Italy’s flat-rate tax regime), the fields specific to your invoice (RF19, N2.2 and stamp duty, the imposta di bollo) are in how to make an invoice under the regime forfettario. The regime itself is explained in regime forfettario.

Summary

• SdI code, recipient code and codice univoco are the same thing: 7 characters that say where to deliver the invoice.
• “0000000” means a PEC in its own field, or no address at all: the invoice goes to the private area.
• “XXXXXXX” is for foreign clients; 6 characters are for a public administration.
• Register your electronic address in Fatture e Corrispettivi: it takes precedence over any code the supplier writes.

Seven characters look like a detail, but they’re the road that brings your work to the right place. Set them up once and forget about them.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds can change: always check with the Agenzia delle Entrate, INPS or the relevant authority.

Sources (5)

Verified on 30 September 2026

1. Agenzia delle Entrate — La fattura elettronica e i servizi gratuiti dell'Agenzia delle Entrate (guida, dicembre 2025)
2. Agenzia delle Entrate — Come si riceve una fattura elettronica dal Sistema di Interscambio
3. Agenzia delle Entrate — FAQ fatturazione elettronica: compilazione della fattura elettronica
4. Agenzia delle Entrate — Risposte alle domande più frequenti sulla fatturazione elettronica (aggiornate al 12 febbraio 2021)
5. FatturaPA — Specifiche tecniche del formato FatturaPA, versione 1.4