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New technical specifications for the Electronic Invoicing

Ediel would like to inform that have been modified the Technical Specifications for the Electronic Invoicing.

So, E-Invoice Technical Specifications Version 1.6.1 have been approved and may be used starting from October 1st 2020. The new version will be mandatory from January 1st 2021.

The main changes introduced are listed below.
- TipoDocumento (Document type): new types of documents have been added; see following Table 1.
- Natura (Kind), new and more precise codes have been added; see following Table 2. Codes N2, N3 and N6 can no longer be used from January 1st 2021.
- TipoRitenuta (Withholding type): the block is repeatable and new codes have been added; see following Table 3.
- Introduced new attribute “SistemaEmittente” for statistical purpose. The field is optional and it is related to the system with which the XML file has been written.
- Changed the type of Importo (Amount) in ScontoMaggiorazioneType (Discounts/Charges): 8 decimals are allowed instead of previous 2 [same as for (Unit Price) and (Total Price)].
- Changed the complex field (the field become optional). The amount of Stamp Duty will always be equal to “2”.
- Changed definition of EmailType. Some restrictions are applied to the field (Certified e-Mail).
- Added the payment method “MP23” Pago PA.
- CausalePagamento: payment reason code. The code corresponds to that used to complete form CU.
- Changes to error reports:
- The description of error 00420 for invoices is changed.
New checks on invoices with error code 00443, 00444, 00445, 00471, 00472, 00473 and 00474 are introduced.
The criteria of the checks with error code 00323, 00404 and 00409 on invoices are changed.
The description of error 00400 for cross border invoice data is changed.
New checks on cross border invoice data with error code 00321, 00325 and 00448 are introduced.

We kindly ask all companies sending documents directly in xml SDI format to take note of the above, modifing the sent file if necessary according to new dispositions.

Companies that sent a different format from the xml SDI (e.g.: csv, Tesi formats, EDI, pdf), are kindly requested to check if new dispositions could apply to their documents in order to plan the necessary adjustments with the provider.

TABLE 1

TD16 - Reverse charge internal invoice integration.
TD17 - Integration/self invoicing for purchase of 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.

TABLE 2

N2.1 - Not subject to VAT under the articles from 7 to 7-septies of DPR 633/72.
N2.2 - Not subject – other cases.

N3.1 - Not taxable – exportations.
N3.2 - Not taxable – intra Community transfers.
N3.3 - Not taxable – transfers to San Marino.
N3.4 - Not taxable – transactions treated as export supplies.
N3.5 - Not taxable – for declaration of intent.
N3.6 - Not taxable – other transactions that do not contribute to the determination of ceiling.

N6.1 - Reverse charge – transfer of scrap and of other recyclable materials.
N6.2 - Reverse charge – transfer of gold and pure silver.
N6.3 - Reverse charge – subcontracting in the construction sector.
N6.4 - Reverse charge – transfer of buildings.
N6.5 - Reverse charge – transfer of mobile phones.
N6.6 - Reverse charge – transfer of electronic products.
N6.7 - Reverse charge – provisions in the construction and related sectors.
N6.8 - Reverse charge – transactions in the energy sector.
N6.9 - Reverse charge – other cases.

TABLE 3

RT01 - Witholding tax natural people.
RT02 - Witholding corporate entities.
RT03 - INPS contribution.
RT04 - ENASARCO contribution.
RT05 - ENPAM contribution.
RT06 - Other social security contribution.

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