07 May 2018 Agenzia delle Entrate (Italian Tax Authority): the latest news on B2B electronic invoicing
During the last few months, the Italian Tax Authority received many requests from business operators in order to clarify some legislation aspects.
We got the answers. On 30th April the Agenzia delle Entrate through a press release announced the publication of the implementing provision n. 89757/2018 and of the circular n. 8/E, which provides clarifications and the technical specifications.
Let’s see the most significant changes.
This document contains all the clarifications concerning the issuance and receipt of electronic invoices for goods supply and the provision of services between private business partners, for changes and finally for the electronic transmission of cross-border data.
- Electronic invoice format
The Agenzia delle Entrate has confirmed the XML as the only format to be used which must be transmitted and received through the Sistema di Interscambio.
- Preparation and transmission of the electronic invoice
Electronic invoices may be generated using tools made available free of charge by Agenzia delle Entrate or with market software. The e-invoices, which will travel securely through the Sistema di Interscambio (SDI), can be transmitted, even through intermediaries, by certified e-mail or using the same web procedures and app; alternatively, upon accreditation to the SDI, they can be sent via a “web service” or by means of a data transmission system between remote terminals (FTP). In case of passing the minimum checks on some mandatory data of the invoice, a “delivery receipt” of the electronic invoice file will be delivered to the person who sent it and the invoice will be considered issued.
- “Simplified” delivery for final consumers and small VAT
If the electronic invoice is destined to a final consumer, a VAT subject that falls within the advantageous or lump sum or agriculture, the issuer will be able to value only the “Recipient Code” field with a conventional code. In this case, the invoice will be delivered to the recipient through the provision of the file in a special reserved area of the Inland Revenue. The VAT transferee / client who is not in the conditions to use, either directly or through a specifically delegated intermediary, the standard channels for reception (Pec, web service, Ftp), can also use the same simplification: he will find the invoices in the appropriate reserved web area of Agenzia delle Entrate.
- Flow simplification
The emission flow of the electronic invoice has been modified and simplified.
- Data security
All modes of transmission will be via secure protocols on the Internet, as described in the technical specifications attached to the provision.
The assignors / lenders and assignees / resident assignees, established or identified in Italy must obligatorily archive the invoices in accordance with the provisions of the Digital Administration Code (Cad).
In this document, some important interpretations are issued concerning the obligation of 1 July 2018.
- Motor fuels for engines for motor vehicles
For the supply of gasoline or diesel oil intended to be used as fuel for engines for motor vehicle use, it is not mandatory to indicate the vehicle number plate. The current rules regarding the sale of the other types of fuel that will have the electronic invoicing obligation for that date remain in force until 1 January 2019.
To date no extensions are envisaged, therefore the dates of 1 July 2018 and 1 January 2019 remain valid for the mandatory of Electronic Invoicing between Individuals.
Contact us for further information about B2B Electronic Invoicing service: firstname.lastname@example.org