Italy Permanently Bans E-Invoicing for B2C Healthcare Services

On June 4, 2025, Italy’s Council of Ministers approved a legislative decree that permanently prohibits the use of the SdI (Sistema di Interscambio) platform for issuing electronic invoices related to healthcare services provided to individuals. The measure aims to safeguard the confidentiality of medical data and reduce the financial and technical burden on healthcare providers.

Legislative Context and Scope

The ban is part of the newly approved Legislative Decree titled “Supplementary and Corrective Provisions on Tax Compliance, Biennial Preventive Settlement, Tax Justice, and Tax Sanctions” (Disposizioni integrative e correttive in materia di adempimenti tributari, concordato preventivo biennale, giustizia tributaria e sanzioni tributarie).

The decree amends several aspects of existing tax legislation, including Legislative Decree No. 119/2018, and removes prior limitations based on specific tax periods.

As a result, healthcare providers required to report data to the Health Card System (Sistema Tessera Sanitaria) are permanently excluded from the SdI e-invoicing requirement for B2C transactions. 

There’s more you should know about e-invoicing in Italy – learn more about the new and upcoming regulations.