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: |
Exact Globe
|
Date: |
29-10-2020 |
| Release: |
421 |
Attachment: |
|
| Disclaimer |