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Product Updates 421, 420, and 419: Updated E-Invoice features (Italian legislation)

As part of compliance to the Italian legislation, the following changes were made to E-Invoice:

New Document type field in the invoice code maintenance screen

A new field, namely Document type, has been introduced in invoice code maintenance screen. This field allows a document type to be associated to an invoice. The majority of these are eFattura document types. They are:

Code English description
TD01 Invoice
TD02 Advance/down payment on invoice
TD03 Advance/down payment on fee
TD04 Credit Note
TD05 Debit Note
TD06 Fee
TD10 Invoice for intra-community goods purchase -> related to Foreign invoices
TD11 Invoice for intra-community service purchases
TD12 Summary document (art.6, DPR 695/1996)
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

The Document type value will populate the TipoDocumento element in the generated XML file. If this field is not filled, the system will process it according to either TD01 - Invoice or TD04 - Credit Note.

Handling of advance invoices with the TipoDocumento element

As an added feature, the XML file will be generated with the TipoDocumento element populated as "TD02" document type if it fulfils any of the following criteria:

  • The invoice was created based on the advanced invoice functionality and its description includes the keyword "ACCONTO" or "ANTICIPO".
  • The invoice was initially linked to document type "TD01" and its description includes the keyword "ACCONTO" or "ANTICIPO".

Updated Nature field in the VAT maintenance screen

This field has been updated and added with new values. These include:

Option English description Status
N1- escluse ex art.15 Excluded pursuant to Art. 15 No change
N2 - non soggette (non valido dal primo gennaio 2021) Not subject (no longer permitted to use from Jan 1, 2021) Updated
Previously: non soggette
N2.1 - non soggette ad IVA ai sensi degli artt. da 7 a 7-septies del DPR 633/72 Not subject to VAT under the articles from 7 to 7-septies of DPR 633/72 New
N2.2 - non soggette - altri casi Not subject – other cases New
N3- non imponibili (non valido dal primo gennaio 2021) Not taxable (no longer permitted to use from Jan 1, 2021) Updated
Previously: non imponibili
N3.1 - non imponibili – esportazioni Not taxable – exportations New
N3.2 - non imponibili - cessioni intracomunitarie Not taxable – intra Community transfers New
N3.3 - non imponibili - cessioni verso San Marino Not taxable – transfers to San Marino New
N3.4 - non imponibili - operazioni assimilate alle cessioni all'esportazione Not taxable – transactions treated as export supplies New
N3.5 - non imponibili - a seguito di dichiarazioni d'intento Not taxable – for declaration of intent New
N3.6 - non imponibili - altre operazioni che non concorrono alla formazione del plafond Other transactions that don’t contribute to the determination of ceiling New
N4Esenti Exempt No change
N5 - regime del margine / IVA non esposta in fattura Margin regime / VAT not shown on the invoice Updated
Previously: regime del margine
N6 - inversione contabile (non valido dal primo gennaio 2021) Reverse charge (for transactions in reverse charge or for self invoicing for purchase of extra UE services or for import of goods only in the cases provided for) (no longer permitted to use from Jan 1, 2021) Updated
Previously: inversione contabile
N6.1 - inversione contabile - cessione di rottami e altri materiali di recupero Reverse charge – transfer of scrap and of other recyclable materials New
N6.2 - inversione contabile - cessione di oro e argento puro Reverse charge – transfer of gold and pure silver 83 New
N6.3 - inversione contabile - subappalto nel settore edile Reverse charge – subcontracting in the construction sector New
N6.4 - inversione contabile - cessione di fabbricati Reverse charge – transfer of buildings New
N6.5 - inversione contabile - cessione di telefoni cellulari Reverse charge – transfer of mobile phones New
N6.6 - inversione contabile - cessione di prodotti elettronici Reverse charge – transfer of electronic products New
N6.7 - inversione contabile - prestazioni comparto edile e settori connessi Reverse charge – provisions in the construction and related sectors New
N6.8 - inversione contabile - operazioni settore energetico Reverse charge – transactions in the energy sector New
N6.9 - inversione contabile - altri casi Reverse charge – other cases New
N7- IVA assolta in altro stato UE VAT paid in other EU countries (distance sales pursuant to Art. 40, section 3 and 4 and Art. 41, section 1 letter b, Decree 331/93; telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -sexies letter f, g, art. 74-sexies Italian Presidential Decree 633/72) No change

New Composed discount feature

Accuracy in calculation of discount amount has now been enhanced (up to 8 decimal points). As a result, the price discount can be exposed in the Importo element of the ScontoMaggiorazione sequence.

In addition to this, when a line item has both discount and extra discount specified, the discounts are calculated on a line by line basis (instead of based on grand total). This allows the amount for item price discount to be separated from the amount for extra discount. Consequently, these two amounts are presented on separate entries (as separate ScontoMaggiorazione entries) in the generated XML file.

New elements for invoice headers

To allow additional information to be provided, if required, new elements can be used as part of invoice description. The following elements can be used to provide more information about the invoice:

  • InvoiceNote
  • ProjectCode
  • ProjectCodeDescription
  • YourRef
  • Description1
  • Description2
  • Description3
  • ExtraDescription
  • freefield1
  • freefield2
  • freefield3
  • freefield4
  • freefield5

Note that these elements will be presented in an XML file generated after the invoice is printed based on values entered in the invoice. They are not meant to be changed.

An example of how this is used is as follows:

New repeatable elements for invoice lines

To allow additional information to be provided, if required, repeatable elements are now possible for each transaction line. The following are repeatable elements that can be used for each line:

  • CostCenterCode
  • CostCenterDescription
  • CostUnitCode
  • CostUnitDescription
  • ProjectCode
  • ProjectCodeDescription
  • SerialBatchNumber
  • FulfillmentDate
  • OrderNumber
  • LineYourRef
  • ItemGroup

Note that these elements will be presented in an XML file generated after the invoice is printed based on values entered in the invoice. They are not meant to be changed. The elements can be repeated for each line item in the invoice.

An example of how this is used is as follows:

     
 Main Category: Attachments & notes  Document Type: Release notes detail
 Category:  Security  level: All - 0
 Sub category:  Document ID: 29.740.339
 Assortment:  Date: 29-10-2020
 Release: 421  Attachment:
 Disclaimer