New technical specifications for electronic invoice issuing
With Measure 99922 of 28 February 2020, the Inland Revenue communicated the new technical specifications relating to the electronic invoice 1.6 paths that can be transmitted through the SDI interchange system. The technical specifications were updated to Vers. 1.6.1 with the measure of 20 April 2020.
As of 1 October 2020, the SDI system will accept electronic invoices and notes of changes in accordance with both paths 1.5 (current format) and 1.6.1 on an optional basis.
From 1 January 2021, only those formats that comply with the new route plan 1.6.1 will be accepted.
These changes will be essential to allow a clearer preparation of the annual statement and more efficient control of the Tax Administration.
What’s new
New codes “Document type”
| TD16 | Internal reverse charge invoice integration |
| TD17 | Integration/self-invoice for purchasing services from abroad |
| TD18 | Integration for the purchase of intra-Community goods |
| TD19 | Integration/self-invoicing for the purchase of goods ex art.17 c.2 DPR 633/72 |
| TD20 | Self-invoice for regularisation and integration of invoices (art.6 c.8 Legislative Decree 471/97 or art.46 c.5 Legislative Decree 331/93) |
| TD21 | Self-invoicing by splafonamento TD22 Extraction of goods from VAT warehouse |
| TD23 | Extraction of goods from VAT warehouse with payment of VAT |
| TD24 | Deferred invoicing as per art. 21, paragraph 4, letter a) |
| TD25 | Deferred invoicing as per art. 21, paragraph 4, third period letter b) |
| TD26 | Disposal of depreciable assets and internal passages (ex art.36 DPR 633/72) |
| TD27 | Invoice for self-consumption or free transfers without recourse |
New codes “Nature of operation”
| N1 – transactions excluded from VAT ex art. 15, D.P.R. n. 633/1972 | Nothing changes |
| N2 – transactions not subject to VAT divided into: | – N2.1 not subject to VAT according to articles 7 to 7- septies of Presidential Decree no. 633/1972
– N2.2 not subject – other cases |
| N3 – non-taxable VAT transactions divided into: | – N3.1 non-taxable – exports
– N3.2 non-taxable – intra-Community supplies – N3.3 non-taxable – supplies to San Marino – N3.4 non-taxable – transactions assimilated to export supplies – N3.5 non-taxable – following declarations of intent – N3.6 non-taxable – other transactions not contributing to the formation of the ceiling |
| N4 – VAT-exempt transactions | Nothing changes |
| N5 – transactions subject to the margin / VAT system not shown on the invoice | Nothing changes |
| N6 – transactions subject to the reverse charge mechanism (for reverse charge transactions or in the case of self-invoicing for non-EU purchases of services or for imports of goods only in the cases provided for) divided into: | – N6.1 reverse charge – sale of scrap and other recovered materials
– N6.2 reverse charge – sale of pure gold and silver – N6.3 reverse charge – subcontracting in the construction sector – N6.4 reverse charge – sale of buildings – N6.5 reverse charge – sale of mobile phones – N6.6 reverse charge – sale of electronic products – N6.7 reverse charge – services construction and related sectors – N6.8 reverse charge – energy sector operations – N6.9 reverse charge – other cases |
| N7 – VAT paid in other EU countries (distance selling ex art. 40, paragraphs 3 and 4, and art. 41, paragraph 1, letter b, D.L. n. 331/1993; provision of telecommunications, broadcasting and electronic services ex art. 7-sexies letters f, g, D.P.R. n. 633/1972 and art. 74-sexies, D.P.R. n. 633/1972) | Nothing changes |
New codes “Retention Type”
| RT03 | INPS contribution |
| RT04 | ENASARCO contribution |
| RT05 | ENPAM contribution |
| RT06 | Other social security contribution |
LDP Tax&Law remains at your disposal for any further information or in-depth study of the above topics.