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B2B Electronic Invoice in Italy: Resolution and Technical Annex Published by the Tax Agency

07/05/2018

Fattura Elettronica B2B in Italia

After the approval received from the European Union for the implementation of the B2B electronic invoice in Italy, the Tax Agency has published the Resolution of 30/04/2018 which defines the technical regulations for sending and receiving invoices in electronic format for all sales of goods and services between residents, established or identified in the Italian territory. Transmission will take place via the Exchange System which, furthermore, will allow electronic data transmission for the sale of goods and services of cross-border services.

Some of the main developments are:

  • The electronic invoice will be an electronic document, in structured XML (eXtensible Markup Language) format, which will be transmitted electronically to the Exchange System (SI).
  • The electronic invoice must contain the information set out in article 21 of the Decree of the President of the Republic no. 633, of 26 October 1972, as well as other information indicated in the technical specifications of Annex A to the resolution. On the other hand, in addition to the required information, the file of the invoice will allow for optionally inserting additional useful data for managing the active and passive cycle of the operators.
  • The Exchange System (SI) will have up to 5 days to validate the invoices issued.
  • If the SI is rejected, the invoice will be considered as not issued.
  • It will be possible to digitally sign the invoices to ensure their authenticity and integrity.
  • It will be possible to register in the Tax Agency the electronic address chosen for the receipt of invoices (for example, a trusted web service channel).
  • If the SI cannot send the invoice to the destination, the invoice will be at the disposal of the buyer/payer in its reserved area of the website of the Tax Agency. In this case, a communication will be sent to the issuing party, who will be obliged to immediately notify -by another means that is not the SI- to the buyer/payer that the original of the electronic invoice is available in the reserved area of the website of the Tax Agency: this communication can also be made by sending an electronic or analog copy of the electronic invoice.
  • In the case of B2C invoices, the invoices will be issued in the SI inserting the VAT and Tax Code. In this case, the SI will release the electronic invoice to the buyer/payer making it available to him/her in the reserved area of the website of the Tax Agency. The seller/lender will deliver to the end customer an electronic or analog copy of the electronic invoice, notifying it at the same time that the SI has made the document available to him/her in the reserved area of the website of the Tax Agency.
  • If the seller/lender has not received from the buyer/payer the recipient code or the PEC via which it intends to receive electronic invoices from the SI, it will just have to enter the conventional "0000000" code in the established field. In this case, the SI will make the electronic invoice available to the buyer/payer in its reserved area of the website of the Tax Agency, and it will be the seller/lender who with due expedition will notify -by another means that is not the SI- to the buyer/payer that the original copy of the electronic invoice was made available to in its reserved area of the website of the Tax Agency.
  • Acceptance and rejection notifications of the invoice are suppressed by the person who receives the invoice.
  • The issue date corresponds to the date shown on the invoice document.
  • The date of receipt of the invoice corresponds, according to the invoice receipt method chosen, either to the date it is made available or the date it was displayed on the website of the Tax Agency.
  • An intermediary can be used to send and receive invoices to/from the SI.

In addition, a document has been published that contains the guidelines for preparing invoices in electronic format. The document has been analyzed in depth by specialized EDICOM technicians to fulfill the requirements laid down. Given the extensive experience of EDICOM with the FatturaPA, we can help you to get to know the technical requirements and advise you on the best solution for your company.

Finally, the Tax Agency published Notice No. 8/E, which provides the first clarifications on invoicing related to the sale of fuels and to the services provided by contractors and subcontractors. The most relevant points are:

Fuel sales

  • As of 01/07/2018, the sale of gasoline and/or diesel intended to be used as a fuel for engines and/or for use in self-propulsion must necessarily be documented through the issuing of an electronic invoice. Therefore, bringing the obligation of electronic invoicing forward to 1 July 2018 does not affect activities such as gasoline sales for motors that are part of generators, activities related to heating systems, different gardening tools, etc.
  • It will be possible to issue an invoice for the sale of gasoline or diesel that includes all the operations carried out during the month.
  • Specific provisions have been introduced with regard to the possibility to deduct the purchase costs and corresponding VAT on the sale of gasoline or diesel fuel if specific methods of payment are used (credit cards, debit cards, prepaid cards...)

Services provided by bidders and subcontractors

  • The obligation shall apply only to the “direct” relations (tenders and/or other contracts) between the contract holder and the public administration, and between the former and those who serve it, with the exclusion of other subsequent steps.
  • It will be mandatory to include the Contract Identification Code (CIC) and the Unit Code of the project (CUP) in the invoice.

Contact our team of experts to resolve any questions on the B2B invoice in Italy.

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