I want to send an e-invoice for a business (b2b) within Italy but they do not have a codice destinatario number. Only the VAT (IT:IVA). Can I input 0000000 as the value for destination code as it is mandatory?
You can. The only problem is that they won’t receive the invoice in their software, but have to find it on the portal.
No, your assertion is false, Simone.
They will receive anyway the invoice in their software, if they have set the “codice destinatario” inside their reserved area.
Naga said “they do not have a codice destinatario”, so I assume that they don’t even know what it is.
For trustworthy info read: Aree tematiche - Come si invia una fattura elettronica al cliente - Agenzia delle Entrate
the last part is what you’re interested in:
Attention
In the event that the customer does not communicate any electronic address or is a final consumer or an operator under the advantage or flat-rate regime or a small farmer, it will be sufficient to fill in only the “Recipient Code” field with the value “0000000” but the supplier will have to issue his customer with a paper copy (or send it by email) of the invoice sent to the SdI also informing him that he will be able to consult and download the original of the electronic invoice in his reserved area of the website of the Revenue Agency (for VAT operators, this area is the one called “Consultation à Data relevant for VAT purposes” of the “Invoices and Fees” portal).
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Thank you everyone and Artion. This is helpful and what I needed 
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