FatturaPA XML Structure Explained: FPR12 & FPA12

The two transmission formats

Format	Used for	Recipient code
FPR12	B2B and B2C invoices (private parties)	7 alphanumeric characters (or 0000000 for consumers)
FPA12	Invoices to Public Administration	6 characters (IPA office code)

Both share schema version 1.2.x published by the Agenzia delle Entrate. The format is declared in the FormatoTrasmissione element.

Root element and namespaces

<p:FatturaElettronica versione="FPR12"
    xmlns:p="http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.2">
    <FatturaElettronicaHeader> ... </FatturaElettronicaHeader>
    <FatturaElettronicaBody> ... </FatturaElettronicaBody>
</p:FatturaElettronica>

Header blocks (FatturaElettronicaHeader)

• DatiTrasmissione — sender's tax ID (IdTrasmittente), sequential file number (ProgressivoInvio), transmission format, recipient code (CodiceDestinatario) or certified e-mail (PECDestinatario).
• CedentePrestatore — the supplier: VAT number, registered name, tax regime code (RegimeFiscale, e.g. RF01 ordinary, RF19 flat-rate "forfettario"), registered office address.
• CessionarioCommittente — the customer: VAT number or codice fiscale, name, address.

Body blocks (FatturaElettronicaBody)

• DatiGenerali — document type (TipoDocumento), currency, date, number, stamp duty (DatiBollo), withholding (DatiRitenuta), and PA-only references such as CIG/CUP.
• DatiBeniServizi — invoice lines (DettaglioLinee: description, quantity, unit price, VAT rate or exemption nature code Natura) and VAT summary (DatiRiepilogo).
• DatiPagamento — payment terms and methods (e.g. MP05 bank transfer), IBAN, due dates.

Document types (TipoDocumento)

The most common values: TD01 invoice, TD04 credit note, TD05 debit note, TD06 professional fee note, TD07/TD08 simplified invoice and credit note, TD16–TD19 reverse-charge integrations and self-billing for foreign purchases, TD24 deferred invoice. The full range goes up to TD28.

Validation: how SDI checks your file

Before delivery, SDI validates the XML against the official XSD schema and applies semantic checks (valid VAT numbers, consistent totals, allowed code combinations). A rejected file gets a notifica di scarto with an error code (e.g. 00200 malformed file, 00400 inconsistent Natura/VAT). You have 5 days to fix and resend.