Electronic invoice, what is the recipient code and how to obtain it

Electronic invoice: what is the recipient code and how to obtain it? With the entry into force from 1 January 2024 of the electronic invoicing obligation also for all subjects who have joined the flat-rate regime, without distinction of revenues and compensation, it is necessary for all VAT holders to have the recipient code.
The recipient code represents one of the fundamental elements not only for receiving, but also for transmitting electronic invoices via the Revenue Agency's Exchange System.
It should be underlined that the recipient code of a VAT number can also coincide with the PEC address.
For larger businesses that handle many invoices, the advice is to use the unique or recipient code.
We will provide information here on how to request it.
Title Summary Electronic invoice recipient code: what it is and what it is for How to request the recipient code Electronic invoice recipient code, how to pre-register the electronic address Recipient code of the customer without VAT number Electronic invoice recipient code: what it is and what it is for in simple words you could say the recipient code and the address to which the "SdI postman" will have to deliver the invoice.
Precisely for this reason it is important to understand how to request and, above all, how to register the electronic address where you can receive all e-invoices on the Revenue Agency website.
The recipient code is a seven-digit alphanumeric code that the issuer must indicate on the invoice.
It is used to allow the Exchange System to indicate to whom the document must be delivered.
There is not only a unique code but it is possible to choose the reception method best suited to your needs.
The electronic address for receiving invoices can be of three different types: a PEC address, in which case the supplier, when completing the invoice, must enter the value "0000000" (seven times zero) in the «Recipient Code» field and in the «PEC Recipient» field the PEC address communicated by the customer; a 7-digit alphanumeric code, in which case it will be necessary to fill in only the Recipient Code field of the invoice with the code communicated by the customer; the numerical code 0000000 (seven times zero) if the customer has not communicated any electronic address (PEC or Recipient Code): in this case the supplier must remind the customer that the electronic invoice can be recovered in his reserved "Consultation" area of the portal " Invoices and Fees".
In this case these are generally B2C invoices, i.e.
from a business/company to a final consumer who does not have a VAT number or who does not make the purchase for the company.
The three different methods are suitable for three different types of users: PEC is the issuing and receiving system suitable for those who manage a few invoices; the seven-digit recipient code is useful for larger companies that need a more "developed" electronic invoicing system; the insertion of the numeric code composed of seven zeros is the typical case of end consumers (so-called B2C invoicing).
read also Unique electronic invoice code: what it is, what it is for and how to obtain it How to request the recipient code The recipient code is generally assigned when you register for an electronic invoicing program.
In the vast majority of cases, the unique code is not requested directly by the company or professional, but is provided by one of the market software houses or by your intermediary.
In essence, it will be the manager of the program used for electronic invoicing who will have to provide the unique code to his customers.
All files in .xml format of the invoices received will then be sent directly to the management software chosen for the use of electronic invoicing services, which can also be used for conservation purposes.
Alternatively, the unique or recipient code to receive electronic invoices can be requested by the holders of a transmission channel accredited by the Exchange System.
In this case, the Revenue Agency will send the "personal" code consisting of seven digits to be provided to its suppliers.
The task of businesses and professionals, to facilitate and make the electronic invoice delivery process easier, will be to pre-register the electronic address on the Revenue Agency website.
Electronic invoice recipient code, how to pre-register the electronic address The possibility of registering the recipient code is one of the services made available by the Revenue Agency.
It is always advisable to indicate in advance to the ES what the electronic address at which to receive electronic invoices is, regardless of what the suppliers have indicated on the invoice.
To do this you will need to access the Invoices and Fees Portal of the Revenue Agency, in the Electronic invoicing section > Registration of the electronic address where you will receive all electronic invoices.
The screen that will appear will be the following: At this point, simply enter the unique code communicated by your intermediary.
The SdI postman will deliver all invoices destined for the pre-registered address.
Recipient code of the customer without VAT number We have seen that if the customer is a private individual without VAT number, the recipient code is «0000000».
To send the invoice directly to the customer, it is necessary to enter a PEC email address in the electronic invoicing software: without this information, the invoice only arrives at the Revenue Agency and the customer will necessarily have to download it from the Invoices and Fees portal of the AdE.
Even without a VAT number it is possible to obtain a recipient code, always through authorized intermediaries.
In this way it will not be necessary to register on the Revenue Agency website and go to the "invoices and fees" section.