# FatturaPA simplified 1.0.2

Source: https://xmlvalid.com/schemas/fatturapa-semplificata-1.0.2

> The Italian simplified e-invoice (fattura semplificata, art. 21-bis DPR 633/72) sent through the SdI, checked against the schema and the SdI's own checks on the file.

A simplified invoice is allowed for small amounts: up to 400 euros, except for sellers in the flat-rate regime (RF19) or the cross-border VAT exemption regime (RF20), and for corrections of an invoice already issued. It needs less data than an ordinary invoice: one amount and VAT figure per item, and the buyer's VAT number or tax code.
Its document types are TD07 (invoice), TD08 (credit note) and TD09 (debit note), in the FSM10 transmission format.

- Type: XSD + Schematron
- Version: 1.0.2, Specifiche tecniche 1.9.1
- Namespace: `http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.0`
- Root element: `FatturaElettronicaSemplificata`
- Publisher: Agenzia delle Entrate (Published by Agenzia delle Entrate for implementers), source: https://www.agenziaentrate.gov.it/portale/specifiche-tecniche-versione-1.9.1-%C2%A0-utilizzabili-dal-15-maggio-2026-
- Rules: [SdI checks (FatturaPA simplified invoice) Specifiche tecniche 1.9.1](https://xmlvalid.com/rules/sets/it-sdi-semplificata)
- Validate against it: https://xmlvalid.com/validate?schema=fatturapa-semplificata-1.0.2

## Notes

- The SdI checks are written by xmlvalid after Appendice 1 of the Specifiche tecniche 1.9.1 (31 March 2026), including the 400 euro limit (00460); they run only when the document matches the schema. Checks that need the SdI's records (00300 to 00327, 00404) are not run; our XV-IT rules check the check digits of the partita IVA and codice fiscale instead.
- The schema is the one Agenzia delle Entrate publishes as Schema\_VFSM10v\_1.0.2.xsd; the XML Signature import points at a local copy.
- The example is by xmlvalid.com, with made-up names and codes that have valid check digits.