With the provision n. 99922 of 28 February 2020 (later amended by provision no.166579 of 20 April 2020) the Revenue Agency has published the new XML path that must be used to issue the electronic invoice starting from 1 October 2020 (deadline extended to 1 January 2021 ). From 1 January 2021, the Exchange System (S.d.i.) will only accept electronic invoices and credit notes prepared with the new approved scheme, all electronic invoices that do not comply with these new specifications will be discarded and will be considered omitted.

The evolution of the XML layout was introduced to facilitate the future introduction of the pre-filled VAT return. It should be noted that in the future the Revenue Agency will have all the information necessary to be able to automatically fill in the VAT returns and to be able to make an immediate selection of the same taxpayers in case of control or verification (for omitted payments or tax evasion).

The electronic invoice consists of the fields described below:

TipoDocumento: alphanumeric format; length of 4 characters; the values allowed are::

TD01 Invoice

TD02 Advance/down payment on invoice

TD03 Advance/down payment on fee

TD04 Credit Note

TD05 Debit Note

TD06 Fee

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

Divisa: this element must be indicated according to ISO 4217 alpha-3:2001 standard (es.: EUR, USD, GBP, CZK………).

Data: the date must be represented according to ISO 8601:2004 format, with the precision YYYY-MM-DD.

Numero: alphanumeric format; max length 20 characters.

DatiRitenuta that consists of:

TipoRitenuta: alphanumeric format; length of 4 characters; the values allowed are:

RT01 Witholding tax natural persons

RT02 Witholding corporate entities

RT03 INPS contribution

RT04 ENASARCO contribution

RT05 ENPAM contribution

RT06 Other social security contribution

ImportoRitenuta: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

AliquotaRitenuta: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 6 characters.

CausalePagamento: alphanumeric format; max length 2 characters; the values allowed are those of CU (see compilation instructions of CU model), if applicable.

DatiBollo that consists of:

BolloVirtuale: alphanumeric format; length of 2 characters; the value allowed is

SI duty stamp paid under MEF decree 16 june 2014 (article 6)

ImportoBollo: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

DatiCassaPrevidenziale that consists of:

TipoCassa: alphanumeric format; length of 4 characters; the values allowed are:

TC01 National Pension and Welfare Fund for Lawyers and Solicitors

TC02 Pension fund for accountants

TC03 Pension and welfare fund for surveyors

TC04 National pension and welfare fund for self-employed engineers and architects

TC05 National fund for solicitors

TC06 National pension and welfare fund for bookkeepers and commercial experts

TC07 National welfare board for sales agents and representatives (ENASARCO - Ente Nazionale Assistenza Agenti e Rappresentanti di Commercio)

TC08 National pension and welfare board for employment consultants (ENPACL - Ente Nazionale Previdenza e Assistenza Consulenti del Lavoro)

TC09 National pension and welfare board for doctors (ENPAM - Ente Nazionale Previdenza e Assistenza Medici)

TC10 National pension and welfare board for pharmacists (ENPAF - Ente Nazionale Previdenza e Assistenza Farmacisti )

TC11 National pension and welfare board for veterinary physicians (ENPAV - Ente Nazionale Previdenza e Assistenza Veterinari)

TC12 National pension and welfare board for agricultural employees (ENPAIA - Ente Nazionale Previdenza e Assistenza Impiegati dell'Agricoltura)

TC13 Pension fund for employees of shipping companies and maritime agencies)

TC14 National pension institute for Italian journalists (INPGI - Istituto Nazionale Previdenza Giornalisti Italiani)

TC15 National welfare board for orphans of Italian doctors (ONAOSI - Opera Nazionale Assistenza Orfani Sanitari Italiani)

TC16 Autonomous supplementary welfare fund for Italian journalists (CASAGIT - Cassa Autonoma Assistenza Integrativa Giornalisti Italiani)

TC17 Pension board for industrial experts and graduate industrial experts (EPPI - Ente Previdenza Periti Industriali e Periti Industriali Laureati)

TC18 National multi-category pension and welfare board (EPAP - Ente Previdenza e Assistenza Pluricategoriale)

TC19 National pension and welfare board for biologists (ENPAB - Ente Nazionale Previdenza e Assistenza Biologi)

TC20 National pension and welfare board for the nursing profession (ENPAPI - Ente Nazionale Previdenza e Assistenza Professione Infermieristica)

TC21 National pension and welfare board for psychologists (ENPAP - Ente Nazionale Previdenza e Assistenza Psicologi)

TC22 National Social Security Institute (INPS - Istituto Nazionale della Previdenza Sociale)

AlCassa: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 6 characters.

ImportoContributoCassa: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

ImponibileCassa: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

AliquotaIVA: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 6 characters.

Ritenuta: alphanumeric format; length of 2 characters; the value allowed is:

SI fund contribution subject to withholding

Natura: alphanumeric format; min length 2 and max length 4 characters; the values allowed are:

N1 excluded pursuant to Art. 15

N2.1 not subject to VAT under the articles from 7 to 7-septies of DPR 633/72

N2.2 not subject to VAT – 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 don’t contribute to the determination of ceiling

N4 exempt

N5 margin regime

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 (for self invoicing for purchase of extra UE services or for import of goods only in the cases provided for)

N7 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)

RiferimentoAmministrazione: alphanumeric format; max length 20 characters.

ScontoMaggiorazione that consists of:

Tipo: alphanumeric format; length of 2 characters; the values allowed are:

SC discount

MG supplement

Percentuale: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 6 characters.

Importo: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 21 characters.

ImportoTotaleDocumento: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

Arrotondamento: numeric format; decimals must be separated from the integer with the '.' character (point). Min length 4 and max length 15 characters.

Causale: alphanumeric format; max length 200 characters.

Art73: alphanumeric format; length of 2 characters; the value allowed is:

SI document issued according to procedures and terms established by MD pursuant to Art. 73 Prime Ministerial Decree 633/72.

References:

  • Provision Revenue Agency n.166579 of 20 April 2020.