Drafted by Andrea Werner Beilin and Lorenzo Pirola
With the Italian Tax Authorities’ act no. 99922/2020, published on 28/03/2020, the Italian tax authorities have updated the technical specifications relating to the .XML electronic invoice.
Such technical specifications are already in force on a voluntary basis (from October 1st, 2020) and they will become mandatory from 1st January 2021.
The new technical specifications provides additional values that can be inserted in the fields <Natura>, <TipoDocumento>, <TipoRitenuta>, and <ModalitaPagamento>.
With this article, we are trying to give an answer to one of the main doubts that afflicts those operating in the industry: will the issuance of the invoices/self-invoices with the new document types to the SdI be an obligation or an option from January 1st, 2021?
New codes <TipoDocumento>
The new document types provided by the Italian tax authorities are:
- TD16 related to reverse charge internal invoice integration;
- TD17 related to integration/self invoicing for purchase services from abroad;
- TD18 related to integration for purchase of intra UE goods;
- TD19 related to integration/self invoicing for purchase of goods ex art.17 c.2 DPR 633/72;
- TD21 related to self invoicing for splaphoning;
- TD22 related to extractions of goods from VAT Warehouse;
- TD23 related to extractions of goods from VAT Warehouse with payment of VAT;
- TD24 related to deferred invoice ex art.21, c.4, lett. a);
- TD25 related to deferred invoice ex art.21, c.4, third period lett. b);
- TD26 related to sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72);
- TD27 related to self invoicing for self consumption or for free transfer without recourse.
Document types for operations subject to the so-called “external” Reverse charge – TD17, TD18 and TD19
As a general rule, the “external” reverse charge refers to the purchase of goods/services from subjects not resident and not established in Italy for which it is necessary the issuance of a self-invoice (in the case of invoices received from subjects not resident in the European Union) or the integration of the invoice received (in case of invoices received from subjects resident within the European Union).
On the basis of the current legal framework, the transmission to SdI of invoices reporting the new document types related to the external reverse charge should not be mandatory, even after the 1st January 2021.
Indeed, in the absence of specific clarifications by the Italian tax authorities, it is reasonable to believe that taxpayers will be allowed to continue to send the so-called “esterometro” (i.e. cross-border communication) instead of sending the self-invoice/integration document to SdI.
It should be pointed out that the update of the new .XML technical specifications did not amend the existing legal framework, which provides the exclusion the transactions carried out with foreign from the electronic invoicing mandate. In particular:
- the subjective requirement related to the .XML electronic invoicing obligation ruled by art. 1, Legislative Decree 127/2015, will be the same: such obligation shall apply only to transactions between parties resident or established in Italy; and
- the so-called “esterometro”, referred to in art. 1, par. 3-bis, Legislative Decree 127/2015, will be in force even after the 1st January 2021. Therefore, the “esterometro”, as in the past, will be mandatory unless an .XML electronic invoice has been issued or received through SdI.
On the basis of the above, it is reasonable that the issuance to SdI of the .XML documents relating to external reverse charge will not be an obligation, rather an option that can be exercised if the taxpayer decides to avoid the transmission of the “esterometro” on the input side.
In this case (sending to SdI the self-invoice or the integration document), it will be necessary to adopt the new document types and follow the filling instructions provided by the Italian tax authorities with the Circular letter no. 14/E/2019.
Document types for operations subject to the so-called Reverse charge “internal” – TD16
The “internal” reverse charge refers, as a general rule, to purchases of goods and services from subjects that are residents, established or registered for VAT purposes in Italy for which the VAT is settled by the customer through the reverse charge mechanism. These are the transactions referred to in art. 17, par. 5 and 6 and art. 74, par. 7 and 8, Italian Presidential Decree no. 633/72.
As already clarified by the Italian tax authorities with the Circular letter no. 14/E/2019, in the event of internal reverse charge, the invoice is usually received through the SdI and the customer/purchaser, given the unchangeability of the electronic invoice received, is required to prepare a separate document, to be attached to the invoice, containing both the data necessary for the integration and the details of the invoice itself.
The sending of the integrative document to SdI should not be mandatory, even after the 1st January 2021.
Indeed, as already indicated by the FAQ on the electronic invoicing obligation, published on the Italian tax authorities website (link), this document “should not be mandatorily transmitted to SdI, but, if the operator wants to send it to the SdI and, if the operator uses the free electronic storage service offered by the Italian tax authorities, the document will be automatically archived“.
The above should be applicable also after the 1st January 2021.
Indeed, the updating of the new .XML technical specifications has not changed the existing legal framework and the related interpretations provided by the Italian tax authorities. The electronic invoice, related to the reverse charge transaction (with the indication of the appropriate nature code), would remain the one sent by the supplier to the SdI, as provided by art. 1, Legislative Decree 127/2015 and the aforementioned FAQ.
The transmission to SdI of the integration document could be evaluated, for example, to take advantage of the free electronic archiving service offered by the Italian tax authorities. In this case, it will be necessary to use the new document type TD16 and follow the filling instructions provided by the new technical specifications.
Other <TipoDocumento> codes
Differently from what has been stated for reverse charge operations, the transmission to the SdI of invoices with the other document types should be mandatory (if applicable).
In particular, these codes are:
- TD21 for self invoicing for splaphoning;
- TD22 for extractions of goods from VAT Warehouse;
- TD23 for extractions of goods from VAT Warehouse with payment of VAT;
- TD24 for deferred invoice ex art.21, c.4, lett. a);
- TD25 for deferred invoice ex art.21, c.4, third period lett. b);
- TD26 for sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72);
- TD27 for self invoicing for self consumption or for free transfer without recourse.
Indeed, the above document types refer to transactions for which it is already mandatory to send the .XML invoice to SdI and, consequently, this obligation should remain in force after the 1st January 2021.
Considering the impact of the implementation of the new <TipoDocumento> codes into the Companies’ ERP systems and the different interpretations of the sector operators regarding the mandatory nature of the changes described in this brief document, it would be appropriate a clarification by the Italian tax authorities on this matter.
For a deeper discussion, please contact:
PwC TLS Avvocati e Commercialisti
PwC TLS Avvocati e Commercialisti