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The short answer
An Italian business records a service invoice from a Nigerian supplier by creating a TD17 integration document and sending it through the Sistema di Interscambio by the fifteenth of the month after receipt; goods already in Italy use TD19. Since 1 July 2022 this replaced the old esterometro return.
Why a paper or PDF invoice from Lagos is not enough
A Nigerian supplier will send an ordinary invoice, usually a PDF by email. It cannot travel through Italy's Sistema di Interscambio (SdI), because the supplier is not part of the Italian e-invoicing system. Since 1 July 2022, the Italian buyer closes that gap itself: it creates an electronic document in the FatturaPA format describing the foreign purchase and sends it through the SdI. This replaced the old quarterly esterometro return, and it is how the Agenzia delle Entrate now sees purchases from abroad.
The document type you choose depends on what you bought. EC News's guide to the new esterometro (28 June 2022) sets out the codes.
TD17, TD18 and TD19: which one for a Nigerian supplier
| Code | Used for | Relevant to Nigeria? |
|---|---|---|
| TD17 | Integration or self-invoice for services bought from a supplier not established in Italy | Yes: consulting, software, design, content, support services from a Nigerian company or freelancer |
| TD18 | Integration for intra-EU purchases of goods | No: Nigeria is outside the EU |
| TD19 | Integration or self-invoice for goods already in Italy bought from a non-established supplier (and certain goods in a VAT warehouse) | Occasionally: for example, stock a Nigerian company already holds in Italy |
Physical goods shipped from Nigeria into Italy are a different case: they clear customs, and the customs import declaration is the key document. Ask your customs agent or commercialista how your import is recorded; it is not covered by TD17.
Filling in the document
EC News describes the fields that matter most. In plain terms:
- CedentePrestatore (supplier)
- The Nigerian supplier's name, address and country code NG, with its foreign identifier. If a foreign supplier happens to use an Italian VAT number through a fiscal representative, the guide says to use the foreign identifier.
- CessionarioCommittente (buyer)
- Your company, with its partita IVA.
- CodiceDestinatario
- Your own SdI code or 0000000. The code XXXXXXX is only for invoices you issue to foreign customers.
- Data
- A date in the month in which you received the supplier's invoice; for an extra-EU self-invoice, the date of the operation.
- DettaglioLinee
- The taxable amount and the VAT, or a Natura code where the operation is not taxable.
- DatiFattureCollegate
- The number and date of the Nigerian supplier's invoice, so the two documents are linked.
- Numero
- EC News advises a separate progressive numbering series for these documents.
The deadline
The file goes through the SdI by the fifteenth day of the month after the month in which you received the document proving the purchase, or in which the operation took place. An invoice from Abuja received on 20 October should be integrated by 15 November.
Amounts in naira and the exchange rate
Many Nigerian suppliers invoice in naira, some in US dollars or euro. The Italian document must show euro amounts, so you need a conversion. Use one source consistently and keep the rate with the file: the conversion should be reproducible by anyone reviewing it later. Our guide on converting a naira invoice to euro covers which rate to pick and how to record differences when you actually pay.
Small purchases that may be excluded
Not every foreign cost needs a TD17. EC News explains that article 12 of Decree-Law 73/2022 excludes purchases of goods and services that are not territorially relevant for Italian VAT under articles 7 to 7-octies of DPR 633/1972, where each operation is at most €5,000. The examples given are hotel stays abroad, short-term vehicle hire, passenger transport and fuel bought abroad. A hotel night in Lagos during a business trip is the classic case. Services from a Nigerian company delivered to your Italian business are usually a different matter, so do not assume they fall within this exclusion; confirm with your commercialista.
Worked example
Example only. A Bologna agency receives, on 8 October 2026, an invoice from a Lagos developer for €2,500 of app development delivered in September.
- The agency creates a TD17 with the Lagos company as supplier (country NG) and itself as buyer.
- It enters €2,500 as the taxable amount and calculates the IVA due on the service.
- In DatiFattureCollegate it records the supplier's invoice number and date.
- It dates the document in October and sends it through the SdI by 15 November.
- It files the TD17 receipt, the supplier PDF and the payment confirmation together, and keeps them for ten years, the period article 2220 of the Codice civile sets for invoices and accounting records.
How the IVA on that TD17 is self-assessed and recorded is explained in Italian reverse charge VAT on services from Nigeria.
Where Pryme fits
Pryme does not file Italian e-invoices. What it can do is keep the payment side tidy: a Business Account pays the Nigerian supplier in naira or holds euro, Swap shows the rate before you approve, and each payment can carry a verifiable receipt through VerifyDoc.ai (receipts), which you can attach to the TD17 file. The Finance agent can prepare a list of foreign invoices awaiting integration for your accountant.
What to check first
- Is the purchase a service (TD17) or goods already in Italy (TD19)?
- Did you link the supplier's invoice number and date?
- Is the deadline, the fifteenth of the following month, in your calendar?
- Is the exchange rate you used saved in the file?
Questions people ask
Which document type do I use for a service invoice from Nigeria?
TD17, the integration or self-invoice for services bought from a supplier not established in Italy, sent through the Sistema di Interscambio.
What is the deadline to send TD17?
By the fifteenth day of the month after the month you received the supplier's invoice or the operation took place, according to EC News's guide.
What do I put as CodiceDestinatario on a TD17?
Your own SdI code or 0000000. XXXXXXX is used only on invoices you issue to foreign customers.
Do I need a TD17 for a hotel in Lagos?
Possibly not. Purchases not territorially relevant for Italian VAT, such as hotel stays abroad, are excluded where each operation is €5,000 or less. Check with your commercialista.
Sources
- Gli acquisti da non residenti nel nuovo esterometro (EC News, 28 Jun 2022) · accessed Oct 2026
- Codice civile art. 2220, Conservazione delle scritture contabili (Brocardi.it, updated 12 Aug 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.