Recipient Code: What It Is, How to Obtain It, and Where to Enter It

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What is the recipient code for an electronic invoice?

The recipient code for an electronic invoice, which becomes mandatory from January 1, 2024, for all taxpayers including those under the flat-rate regime, is crucial for every VAT holder.
This code, or an alternative certified email address (PEC), is necessary to send and receive electronic invoices via the Exchange System of the Revenue Agency.

The recipient code, an alphanumeric seven-character identifier, allows the issuer to specify where to send the electronic invoice.
It may also correspond to the PEC address.

How to obtain the recipient code

The recipient code is typically assigned when registering for electronic invoicing software.
Most often, businesses receive this code from software providers or intermediaries rather than directly requesting it.
Once obtained, it should be pre-registered on the Revenue Agency’s website for effective delivery.

Where to insert the recipient code in an electronic invoice

Inserting the recipient code is straightforward; invoicing software often includes a specific field for this purpose.
If the code is unavailable, the placeholder “0000000” can be used, while the actual PEC address should be indicated if applicable.

Composition of the recipient code

The recipient code consists of seven unique alphanumeric characters specific to each VAT number.
It is essential for identifying the invoice’s destination within the electronic invoicing framework.

Recipient code for clients without VAT number

For clients without a VAT number, the recipient code defaults to “0000000”.
However, to facilitate direct invoicing, the business should include a PEC address within their invoicing software.

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