Italy: Invoice Type Codes
You must use the codes specified by the Italian Tax Authority to identify the type of invoice.
Warning
Check specific rules for the cross-border self-billing and self-billing process (TD17, TD18, TD19, TD20, TD21) in the Italy: Rules.
Use the InvoiceTypeCode element to specify the code that represents the invoice type. This element is mandatory.
Italian Specification
| Detail | Value |
|---|---|
| Italian Specification | 2.1.1.1 (TipoDocumento) |
Element
| Element | Description |
|---|---|
Invoice/InvoiceTypeCode | Specify one of the allowed codes. |
Restrictions
- You must provide the Invoice Type Code at the document level.
- You must use either the VRBL or UNCL 1001 codes. Where possible the VRBL codes are declared as equivalent to a UNCL 1001
| VRBL | UNCL 1001 | Description |
|---|---|---|
VRBL:IT:TD01 | 380 | Invoice |
VRBL:IT:TD02 | n/a | Down payment/advance on invoice |
VRBL:IT:TD03 | n/a | Down payment/advance on fee |
VRBL:IT:TD04 | 381 | Credit Note |
VRBL:IT:TD05 | 383 | Debit Note |
VRBL:IT:TD06 | n/a | Fee |
VRBL:IT:TD16 | n/a | Internal reverse charge invoice |
VRBL:IT:TD17 | n/a | Self-billing for purchase of services from abroad |
VRBL:IT:TD18 | n/a | Self-billing for purchase of intra-community goods |
VRBL:IT:TD19 | n/a | Self-invoice for purchase of goods ex art.17 c.2 DPR 633/72 |
VRBL:IT:TD20 | n/a | Self-invoice for regularization and supplementation of invoices (ex art.6 c.8 and 9-bis legislative decree 471/97 or art.46 c.5 D.L. 331/93) |
VRBL:IT:TD21 | n/a | Self-billing for displacement |
VRBL:IT:TD22 | n/a | Extraction of goods from VAT warehouse |
VRBL:IT:TD23 | n/a | Extraction of goods from VAT warehouse with payment of VAT |
VRBL:IT:TD24 | n/a | Deferred invoice referred to in art. 21, paragraph 4, third period letter a) DPR 633/72 |
VRBL:IT:TD25 | n/a | Deferred invoice referred to in art. 21, paragraph 4, third period letter b) DPR 633/72 |
VRBL:IT:TD26 | n/a | Sale of depreciable goods and for internal transfers (ex art.36 DPR 633/72) |
VRBL:IT:TD27 | n/a | invoice for self-consumption or free transfers without recourse |
VRBL:IT:TD28 | n/a | Purchases from San Marino with VAT (paper invoice) |
Example
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cbc:InvoiceTypeCode>VRBL:IT:TD01</cbc:InvoiceTypeCode>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated about 1 month ago