Guides

Italy: Buyer's Tax Representative

If the Buyer has a Tax Representative and they must be present on the Document, you must specify the details.

Suggest Edits

Use the elements listed here to specify the details of the Buyer's Tax Representative.

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Note

This corresponds to the AgID's suggested implementation.

Italian Specifications

ElementItalian specification
Description1.4.4 (RappresentanteFiscale)
CompanyID1.4.4.1 (IdFiscaleIVA)
RegistrationName1.4.4.2 (Denominazione)
FirstName1.4.4.3 (Nome)
FamilyName1.4.4.4 (Cognome)

Elements

Use the following elements if the Tax Representative is an organization:

ElementDescription
Invoice/AccountingCustomerParty/Party/PowerOfAttorney/DescriptionSpecify VRBL:IT:TaxRepresentative.
Invoice/AccountingCustomerParty/Party/PowerOfAttorney/AgentParty/ PartyTaxScheme/CompanyIDSpecify the Tax Scheme ID. For example, a VAT number.
Invoice/AccountingCustomerParty/Party/PowerOfAttorney/AgentParty/ PartyLegalEntity/RegistrationNameSpecify the representative's registration name.

Use the following element if the Tax Representative is a natural person:

ElementDescription
Invoice/AccountingCustomerParty/Party/PowerOfAttorney/AgentParty/Person/FirstNameThe person's first name.
Invoice/AccountingCustomerParty/Party/PowerOfAttorney/AgentParty/Person/FamilyNameThe person's family name.

Restrictions

  • You must use VRBL:IT:TaxRepresentative as the value for the Description element.

Examples

The following example shows this for an organization:

<ubl:Invoice>
    <cac:AccountingCustomerParty>
        <!-- Code omitted for clarity -->
        <cac:Party>
            <!-- Code omitted for clarity -->
            <cac:PowerOfAttorney>
                <cbc:Description>VRBL:IT:TaxRepresentative</cbc:Description>
                <cac:PartyTaxScheme>
                        <cbc:CompanyID>IT77777777777</cbc:CompanyID>
                        <cac:TaxScheme>
                            <cbc:ID>VAT</cbc:ID>
                        </cac:TaxScheme>
                </cac:PartyTaxScheme>
                <cac:AgentParty>
                    <!-- Code omitted for clarity -->
                    <cac:PartyLegalEntity>
                        <cbc:RegistrationName>BY Tax Representative SRL</cbc:RegistrationName>
                    </cac:PartyLegalEntity>
                    <!-- Code omitted for clarity -->
                </cac:AgentParty>
                <!-- Code omitted for clarity -->
            </cac:PowerOfAttorney>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
</ubl:Invoice>

The following example show this for a natural person:

<ubl:Invoice>
    <cac:AccountingCustomerParty>
        <!-- Code omitted for clarity -->
        <cac:Party>
            <!-- Code omitted for clarity -->
            <cac:PowerOfAttorney>
                <!-- Code omitted for clarity -->
                <cac:AgentParty>
                    <!-- Code omitted for clarity -->
                    <cac:Person>
                        <cbc:FirstName>Maria</cbc:FirstName>
                        <cbc:FamilyName>Bianchi</cbc:FamilyName>
                    </cac:Person>
                </cac:AgentParty>
            </cac:PowerOfAttorney>    
        </cac:Party>
    </cac:AccountingCustomerParty>
</ubl:Invoice>

Updated about 1 month ago