The sides met in the semi-final of the UEFA European Championships last year, with Italy running out 2-1 winners in Warsaw.
However, despite that defeat against Cesare Prandelli's side, the Germany captain claims his side will not be focused on that disappointment in Milan.
"We have no thoughts of revenge, we cannot change the past," the Bayern Munich man said.
"It is in each player's mind that we never could win against Italy in tournaments. But we look forward now and want to beat Italy."
Lahm has featured in central midfield on occasions this season for Bayern, helping the champions to top spot in the Bundesliga.
The 30-year-old does not yet know yet where he will play on Friday, but believes coach Joachim Low - who is taking charge of his 100th Germany game in Italy - will inform the squad of his wider tactical plans in due course ahead of the FIFA World Cup next year.
"I assume that I will know before the World Cup, where I will be assigned," Lahm added.
"It is important for every player that he has a firm and clear position. But I have proved over years that it is not a problem for me to change positions.
"Joachim Low stands for attacking football. That is his philosophy. We have many offensively strong players who like to have the ball and make the game themselves."
