Italy: New Technical Rules for Electronic Invoicing
The Agenzia de la Entrate has published the new version of the technical regulation for electronic invoicing 1.7.1 in Italy, which includes new specifications that will come into force on October 1.
Among the new features introduced, the following stand out:
New document type TD28
This new document type is used to communicate transactions involving the purchase of goods from San Marino for which a paper invoice with VAT has been received.
New coding for the "AltriDatiGestionali" block
Necessary to insert into the Information Invoice relating to the regularization of debit tax with payment by means of the F24 payment form and to enter on the Reference Invoice the correct tax period of the transaction in the case of transactions involving the extraction of goods from a VAT warehouse.
In addition, the following modifications to the Italian electronic invoice will come into force:
- Error checking criterion 00471 is modified for document types TD01, TD02, TD03, TD06, TD24, TD25 and TD28 (ordinary invoice) and TD07 (simplified invoice).
- The checking criterion for error 00472 is modified for document types TD27 (Invoice for self-consumption or free supplies without recourse).
- The error checking criterion 00475 for document type TD28 is modified.
- The description of code 00473 is updated and the control criteria for document type TD28 is changed
- Updated the description of error codes 00401, 0043.
- The description of nature N7 is updated.
The companies affected must update their electronic invoicing systems to comply with the new requirements as soon as possible to meet the deadline for entry into force. If you are an EDICOM customer, you should contact our customer service department, who will assess the steps to follow in each case. If you are not yet our customer, you can request a no-obligation consultation with our team of specialists.