Italy: New Requirements For Tax Exempt Electronic Invoices Through an Intent Declaration
Version 1.8 of the technical specifications has been published and will be valid as from 1 February 2024 for the introduction of a new control for the rejection of the invoice file in case of invalid dichiarazione d'intento.
In case the indicated dichiarazione d'intento is invalid, the invoice will be rejected with the error code 00477.
The Italian government has published new requirements for the “Dicharazione d’intento” which will become mandatory in January.
The new requirements in the Provvedimento 293390/2021 published by the Italian tax authority “Agenzia Delle Entrate only affects companies that have to issue electronic invoices for tax exempt operations through an intent declaration “dichiarazione d’intento”
The Dichiarazione d’intento is a declaration that is normally created y regular exporters that want to buy or import without VAT in the invoices they receive. Once an authorization has been received by the Agenzia delle Entrate they communicate the declarations to their suppliers to include the information in the invoice.
Invoices of this kind must include the following information:
- Natura: exemption code “N3.5” equivalent to “non imponibili – a seguito di dichiarazioni d’intento”;
- Tipo Dato: the word “INTENTO” must be reported;
- Riferimento Testo: you must report the reception protocol of the intent declaration and its progressive separated by the sign “-” or “/” (ex.08060120341234567-000001)
- Riferimento Data: you must report the date of reception given by the Agenzia delle Entrate containing the protocol of the declaration of intent.
In case the indicated dichiarazione d'intento is invalid, the invoice will be rejected with the error code 00477.
These requirements make up the rest of the changes demanded by the Agenzia delle Entrate as of January which also include the new rules for the archiving of electronic documents.
