Italy

• All B2B and B2G invoices must be issued in FatturaPA XML format
• Invoices must be transmitted through SDI (Sistema di Interscambio)
• Digital signature required on invoices
• +1 more requirements

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

Italy has approved a draft legislative decree to transpose the EU Pay Transparency Directive into national law, introducing new requirements for pay transparency and equal pay. Employers must disclose pay information in job postings, provide gender-based pay data upon request, and cannot inquire about applicants' pay history. This represents a significant regulatory change for organizations operating in Italy.