Italian tax format change (October 2020 / January 2021)


Summary:

Italian tax administration is introducing changes to the invoice format with the following schedule:

Instructions:

For more information about the changes see: https://www.agenziaentrate.gov.it/portale/specifiche-tecniche-versione-1.6

In cooperation with our partner SATA, Basware has analyzed the changes and expect the changes to have impact to your service set-up.  The final impact will depend on the type of business you are conducting, and the number of customizations used in your service set-up.

Summary of the main (8) changes introduced and preliminary estimate about the probable impact:

Note, per change the expected impact is provided for Basware SENDING or RECEIVING customers. Please take extra care in change no 8. From the 1st of October, Sata will activate the validation introduced by SDI, meaning:

1. DatiRitenuta (withholding tax) changes:

  1. The block “DatiRitenuta” now allows multiple cardinality
  2. In the block “DatiRitenuta”, the “CausalePagamento” items are changed:
    1. Removed “Z”
    2. Added “M2”, “ZO”
  3. In the block “DatiRitenuta”, new types have been introduced: RT03, RT04, RT05, RT06
  4. SENDING: no impact to Basware customers
  5. RECEIVING: invoice from small person company could contain more than one (1) withholding (Ritenuta) tax sections with new types

2. ImportoBollo (stampTax) amount changes:

  1. The amount on invoice is now optional since it is defined by the fiscal regulation
  2. SENDING: no impact to Basware customers, the current practise is valid
  3. RECEIVING: invoices with stamp tax can come with or without the 2.00 EUR amount defined

3. Discount/Surcharge decimal changes:

  1. The amount of the Discount/Surcharges allows 8 decimals (currently only 2)
  2. SENDING: no impact to Basware customers, the current 2 decimal amounts used will continue to work (maximum allowed margin of error on line level will remain as 0.01 EUR)
  3. RECEIVING: no impact to Basware customers

4. New document types to be introduced:

  1. New document type values (TD16, TD17, TD18, TD19, TD21, TD22, TD23, TD24, TD25, TD26. TD27)
    1. For more information see: https://www.agenziaentrate.gov.it/portale/specifiche-tecniche-versione-1.6

TD16

reverse charge internal invoice integration

TD17

integration/self invoicing for purchase services from abroad

TD18

integration for purchase of intra UE goods

TD19

integration/self invoicing for purchase of goods ex art.17 c.2 DPR 633/72

TD20

Self invoicing for regularisation and integration of invoices (art.6 c.8 d.lgs 471/97 or art.46 c.5 D.L. 331/93)

TD21

self invoicing for splaphoning

TD22

extractions of goods from VAT Warehouse

TD23

extractions of goods from VAT Warehouse with payment of VAT

TD24

deferred invoice ex art.21, c.4, lett. a)

TD25

deferred invoice ex art.21, c.4, third period lett. b)

TD26

sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72)

TD27

self invoicing for self consumption or for free transfer without recourse
  1. SENDING: possible impact to Basware customers if the new documents types are needed by the invoice issuer
  2. RECEIVING: possible impact to Basware customers if the new documents types used by customer’s suppliers (Basware will deliver the new document types as invoices and a separate document type code is provided on the TEAPPS file -> e.g. <INVOICE_TYPE CODE="TD16">00</INVOICE_TYPE>)

5. New payment means code is introduced:

  1. New payment means code MP23 referring to payments made to public administration is introduced
  2. SENDING: no impact to Basware customers
  3. RECEIVING: possible impact to Basware customers if the invoice from public admin defines MP23 as payment means

6. The article code element type is changed:

  1. The item code (article code) at invoice row level now accepts 35 UTF8 characters (previously only LatinBasic with less special characters)
  2. SENDING: no impact to Basware customers, current set-up will be valid
  3. RECEIVING: possible impact to Basware customers if the receiving system does not accept special characters

7. New Natura codes are introduced

  1. Zero VAT invoices using N2, N3 and N6 will be broken down to finer categories
    1. N2 -> N2.1, N2.2
    2. N3 -> N3.1, N3.2, N3.3, N3.4, N3.5, N3.6
    3. N6 -> N6.1, N6.2, N6.3, N6.4, N6.5, N6.6, N6.7, N6.8, N6.9
  2. SENDING: impact to Basware customers issuing VAT exempt invoices with N2, N3 and/or N6 codes (note that this change will be validated only from 1.1.2021 onwards)
  3. RECEIVING: no impact to customers

8. Validations introduced by SdI

  1. By 1.10.2020:
    1. 00321: invoice sender tax code is required if the invoice sender VAT number identifies a grouping VAT code (a special VAT ID shared among different companies)
      1. Company Customer master data issue (could also require a change request)
    2. 00325: invoice recipient tax code is required if the invoice sender VAT number identifies a grouping VAT code (a special VAT ID shared among different companies)
      1. Company Customer master data issue
    3. 00443: every VAT rate value reported in the invoice lines must be present in the VAT summary section
      1. If these rejections come up with a Basware sending customer and Basware does the conversion to TEAPPS, it is very likely that CR is needed
    4. 00444: every VAT Type (Natura) value reported in the invoice lines must be present in the VAT summary section
      1. If these rejections come up with a Basware sending customer and Basware does the conversion to TEAPPS, it is very likely that CR is needed
    5. 00471: invoice sender and recipient cannot be the same company if the document type is TD16, TD17, TD18, TD19 e TD20
    6. 00472: if the document type is TD21 then the invoice sender and recipient must be the same company
    7. 00473: if the document type is any of TD17, TD18 e TD19 then the invoice sender cannot be Italian (vat id country prefix different from “IT”)
    8. 00474: if the document type is TD21 then every VAT rate must be different than 0
  2. By 1.1.2021:
    1. 00445: values N2, N3 e N6 are invalid

If any of the above described changes is expected to impact your operations in Italy and the existing Italy service set-up should be modified and/or testing performed, please contact Basware Support via ServiceNow by creating a change request and mention the following problem identifiers so that we can channel the change requests in an efficient manner: