Electronic Invoice

​Notice to suppliers: Office Code Number for the electronic invoicing service.


The Ministerial Decree n. 55 of 3rd April 2013, in force since 6th June 2013, establishes and regulates the use of electronic invoicing when a company has an economic relation with publicly administrated institutions, according to the Law n. 244 of 2007, article 1, subsections 209 - 214.

According to such law, ESU's Administration, from 31st March 2015 will not accept any invoice that is not in electronic form. The correct structure of the invoice can be found in the attachment A: "Scheme of the electronic invoice" from the aforementioned Ministerial Decree n. 55 of 2013.

After three months from the above-mentioned date, this Administration will not implement any payment, not even partial, until the electronic invoice is received.

Moreover, according to article 25 of the Decree Law n. 66 of 2014, to guarantee the actual traceability of payments received from public administration, every electronic invoice must include:

  • - the Identification Code of Contract - Codice Identificativo di Gara (CIG), with the exception of the specific cases as indicated in Law n. 136 of 13th August 2010;
  • - the Single Project Code - Codice Unico di Progetto (CUP), if the invoice is for public works.


Therefore, this Administration will not make any payment of electronic invoices where the CIG and CUP (the latter only when required) codes are missing.

The Single Office Code (Codice Univoco Ufficio) is a mandatory element in the electronic invoice, and represents the one and only identification that permits the Electronic Data Interchange System (Sistema di Interscambio - SDI), managed by the Italian Revenue Agency, to deliver the electronic invoice to its buyer.

The information on the Single Office Code must be included in the electronic invoice in correspondence of the element 1.1.4. called "Buyer Code".

Hence, according to national law and company policy, here below suppliers can find the necessary information to send an electronic invoice to Padova's ESU: 

Electronic Invoicing Service

Company Name:Esu di Padova
Single Office Code - Codice Univoco Ufficio:UFTABR
Office Name:Uff_eFatturaPA

Tax code of the Electronic Invoicing Service:


Further information on Public Administration Invoicing 

For futher information contact: Accou​nting Office