Italy B2B/B2G: Standard Values

Italy requires that you use specific values for certain elements.

Generally required elements are listed in the VRBL: Standard Values topic.

The values listed here are specific to Italy.

Elements Requiring Country-Specific Values

The following elements require specific values that are described in the attached topic.

Element	Topic
`Invoice/UBLExtensions/UBLExtension/ExtensionContent/ InvoiceExtension/ProcessDetails/TransmissionFormatCode`	Italy: Transaction Format Code
`Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension /ProcessDetails/SdIReceiverCode`	Italy: Sdi Receiver Code
`Invoice/InvoiceTypeCode`	Italy: Invoice Type Code (Mandatory)
`Invoice/AccountingSupplierParty/Party/PartyTaxScheme/TaxLevelCode`	Italy: Supplier's Tax System Code
`Invoice/AccountingSupplierParty/Party/PartyTaxScheme/TaxLevelCode`	Italy: Supplier's Tax System Code
`Invoice/AccountingCustomerParty/Party/PowerOfAttorney/Description`	`VRBL:IT:TaxRepresentative`. See Italy: Buyer's Tax Representative.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Organization Code.
`Invoice/AllowanceCharge[AllowanceChargeReasonCode = VRBL:IT:ZZZ']/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/OrganisationCode`	See Italy: Social Security Organization Code.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Charge Code.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Contribution Percentage.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Contribution Amount.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Tax Rate.
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	`VRBL:IT:ZZZ`. See Italy: Social Security Tax Exemption Reason.
`Invoice/AllowanceCharge/TaxCategory/TaxExemptionReasonCode`	Italy: Social Security Tax Exemption Reason
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`	Italy: Tax Exemption Reason Code
`Invoice/WithholdingTaxTotal/UBLExtensions/UBLExtension/ExtensionContent/ WithholdingTaxTotalExtension/TypeCode`	Italy: Withholding Tax Type Code
`Invoice/WithholdingTaxTotal/UBLExtensions/UBLExtension/ExtensionContent/ WithholdingTaxTotalExtension/PaymentReasonCode`	Code from CU form. See Italy: Payment Reason Code.
`Invoice/InvoiceLine/UBLExtensions/UBLExtension/ExtensionContent/ InvoiceLineExtension/ TransferOrServiceTypeCode`	See Italy: Transfer or Service Type Code
Payment Reason Code (`Invoice/WithholdingTaxTotal/UBLExtensions/UBLExtension/ExtensionContent/ WithholdingTaxTotalExtension/PaymentReasonCode`)	Italy: Withholding Tax Totals

Country-Specific Values

The following is a list of the values specific to Italy.

Transaction Format Code

The following value must be used to specify the Transaction Format Code, as described in the Italy: Transaction Format Code :

Value	Description
`VRBL:IT:FPA12`	B2G Invoices
`VRBL:IT:FPR12`	B2B Invoices

Invoice Type Code

The following values must be used for the Invoice Type Code, as described in the Italy: Invoice Type Code topic:

VRBL	UNCL 1001	Description
`VRBL:IT:TD01`	`380`	Invoice
`VRBL:IT:TD02`	`386`	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)

Supplier's Tax System Codes

The following values are required, as described in the Italy: Supplier's Tax System Code topic:

Code	Description
`VRBL:IT:RF01`	Ordinary
`VRBL:IT:RF02`	Minimum taxpayers (art.1, c.96-117, L. 244/07)
`VRBL:IT:RF04`	Agriculture and related activities and fishing (articles 34 and 34-bis, DPR 633/72)
`VRBL:IT:RF05`	Sale of salts and tobacco (art.74, c.1, DPR. 633/72)
`VRBL:IT:RF06`	Match trade (art.74, c.1, DPR 633/72)
`VRBL:IT:RF07`	Publishing (art.74, c.1, DPR 633/72)
`VRBL:IT:RF08`	Management of public telephone services (art.74, c.1, DPR 633/72)
`VRBL:IT:RF09`	Resale of public transport and parking documents (art.74, c.1, DPR 633/72)
`VRBL:IT:RF10`	Entertainment, games and other activities as per the tariff attached to DPR 640/72 (art.74, c.6, DPR 633/72)
`VRBL:IT:RF11`	Travel and tourism agencies (art.74-ter, DPR 633/72)
`VRBL:IT:RF12`	Agritourism (art.5, c.2, L. 413/91)
`VRBL:IT:RF13`	Door-to-door sales (art.25-bis, c.6, DPR 600/73)
`VRBL:IT:RF14`	Resale of used goods, art objects, antiques or collectibles (art.36, DL 41/95)
`VRBL:IT:RF15`	Auction agencies for art, antiques or collectibles (art.40-bis, DL 41/95)
`VRBL:IT:RF16`	VAT for PA cash register (art.6, c.5, DPR 633/72)
`VRBL:IT:RF17`	VAT for cash (art. 32-bis, DL 83/2012)
`VRBL:IT:RF18`	Other
`VRBL:IT:RF19`	Flat-rate scheme (art.1, c.54-89, L. 190/2014)

Payment Terms Codes

The following values must be used for Payment Terms Codes, as described in the Italy: Payment Terms Code topic:

Code	Description
`VRBL:IT:TP01`	Payment by installments.
`VRBL:IT:TP02`	Full payment.
`VRBL:IT:TP03`	Advanced payment.

Buyer's Fiscal Code

Element	Topic
`Invoice/AccountingCustomerParty/Party/PartyIdentification/ID[@schemeID='{ISO_Code}']`	Italy: Buyer's Fiscal Code

Social Security Organization Code

The following values are required, as described in the Italy: Social Security Organization Code topic:

Code	Description (Italian Name)
`VRBL:IT:TC01`	National Pension and Welfare Fund for Lawyers and Solicitors.
`VRBL:IT:TC02`	Pension fund for accountants.
`VRBL:IT:TC03`	Pension and welfare fund for surveyors.
`VRBL:IT:TC04`	National pension and welfare fund for self-employed engineers and architects.
`VRBL:IT:TC05`	National fund for solicitors.
`VRBL:IT:TC06`	National pension and welfare fund for bookkeepers and commercial experts
`VRBL:IT:TC07`	National welfare board for sales agents and representatives (Ente Nazionale Assistenza Agenti e Rappresentanti di Commercio (ENASARCO)).
`VRBL:IT:TC08`	National pension and welfare board for employment consultants (Ente Nazionale Previdenza e Assistenza Consulenti del Lavoro (ENPACL)).
`VRBL:IT:TC09`	National pension and welfare board for doctors (Ente Nazionale Previdenza e Assistenza Medici (ENPAM) ).
`VRBL:IT:TC10`	National pension and welfare board for pharmacists (Ente Nazionale Previdenza e Assistenza Farmacisti (ENPAF)).
`VRBL:IT:TC11`	National pension and welfare board for veterinary physicians (Ente Nazionale Previdenza e Assistenza Veterinari (ENPAV)).
`VRBL:IT:TC12`	National pension and welfare board for agricultural employees (Ente Nazionale Previdenza e Assistenza Impiegati dell'Agricoltura (ENPAIA)).
.`VRBL:IT:TC13`	Pension fund for employees of shipping companies and maritime agencies.
`VRBL:IT:TC14`	National pension institute for Italian journalists (Istituto Nazionale Previdenza Giornalisti Italiani (INPG) ).
`VRBL:IT:TC15`	National welfare board for orphans of Italian doctors (Opera Nazionale Assistenza Orfani Sanitari Italiani (ONAOSI)).
`VRBL:IT:TC16`	Autonomous supplementary welfare fund for Italian journalists (Cassa Autonoma Assistenza Integrativa Giornalisti Italiani (CASAGIT) ).
`VRBL:IT:TC17`	Pension board for industrial experts and graduate industrial experts (Ente Previdenza Periti Industriali e Periti Industriali Laureati (EPPI)).
`VRBL:IT:TC18`	National multi-category pension and welfare board (Ente Previdenza e Assistenza Pluricategoriale (EPAP)).
`VRBL:IT:TC19`	National pension and welfare board for biologists (Ente Nazionale Previdenza e Assistenza Biologi (ENPAB)).
`VRBL:IT:TC20`	National pension and welfare board for the nursing profession (Ente Nazionale Previdenza e Assistenza Professione Infermieristica (ENPAPI)).
`VRBL:IT:TC21`	National pension and welfare board for psychologists (Ente Nazionale Previdenza e Assistenza Psicologi (ENPAP)).
`VRBL:IT:TC22`	National Social Security Institute (Istituto Nazionale della Previdenza Sociale (INPS)).

Tax Exemption Values

The following values can be used to specify tax exemptions, as described in the following topics:

Code	Description
`VRBL:IT:N1`	Excluded under Article 15 of Presidential Decree 633/72
`VRBL:IT:N2.1`	Not subject to VAT pursuant to Articles 7 to 7-septies of Presidential Decree 633/72
`VRBL:IT:N2.2`	Not subject to VAT - other cases
`VRBL:IT:N3.1`	Non-taxable - exports
`VRBL:IT:N3.2`	Non-taxable - intra-community supplies
`VRBL:IT:N3.3`	Non-taxable - supplies to San Marino
`VRBL:IT:N3.4`	Non-taxable - transactions treated as export sales
`VRBL:IT:N3.5`	Non-taxable - as a result of declarations of intent
`VRBL:IT:N3.6`	Not taxable - other transactions that don't contribute to the determination of ceiling
`VRBL:IT:N4`	Exempt
`VRBL:IT:N5`	Margin regime / VAT not exposed on invoice
`VRBL:IT:N6.1`	Reverse charge - transfer of scrap and of other recyclable materials
`VRBL:IT:N6.2`	Reverse charge - transfer of gold and pure silver
`VRBL:IT:N6.3`	Reverse charge - subcontracting in the construction sector
`VRBL:IT:N6.4`	Reverse charge - transfer of buildings
`VRBL:IT:N6.5`	Reverse charge - transfer of mobile phones
`VRBL:IT:N6.6`	Reverse charge - transfer of electronic products
`VRBL:IT:N6.7`	Reverse charge - provisions in the construction and related sectors
`VRBL:IT:N6.8`	Reverse charge - transactions in the energy sector
`VRBL:IT:N6.9`	Reverse charge - other cases
`VRBL:IT:N7`	VAT paid in other EU countries (telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -series letter f, g, art. 74-series Italian Presidential Decree 633/72)

Transfer or Service Type Code

The following values are required as described in the Italy: Transfer or Service Type Code topic:

Code	Description
`VRBL:IT:SC`	Discount
`VRBL:IT:PR`	Bonus
`VRBL:IT:AB`	Rebate
`VRBL:IT:AC`	Incidental expense

VAT Mechanisms

The following values can be used to specify the VAT Mechanism, as described in the Italy: VAT Mechanism topic:

Code	Description
`VRBL:IT:I`	VAT due immediately
`VRBL:IT:D`	VAT due deferred
`VRBL:IT:S`	Split payment

Payment Reason codes

The following are listed in the Italy: Withholding Tax Totals topic:

Payment Reason Code	Description
`VRBL:IT:A`	Self-employment income related to the habitual exercise of an art or profession.
`VRBL:IT:B`	Economic exploitation, by the author or inventor, of intellectual works, industrial patents, and processes, related to experience acquired in industrial, commercial, or scientific fields.
`VRBL:IT:C`	Profits derived from participation contracts (contratti di associazione in partecipazione) and co-interest contracts (contratti di cointeressenza), where the contribution consists exclusively of labor.
`VRBL:IT:D`	Profits due to founding shareholders (soci promotori) and initial shareholders (soci fondatori) of joint-stock companies.
`VRBL:IT:E`	Issuance of protested bills of exchange by municipal secretaries.
`VRBL:IT:G`	Severance payments for the termination of professional sports activity.
`VRBL:IT:H`	Severance payments for the termination of agency relationships of individuals and partnerships, excluding amounts accrued by December 31, 2003, already accounted for on an accrual basis.
`VRBL:IT:I`	Severance payments for the termination of notarial functions.
`VRBL:IT:J`	Fees paid to occasional truffle gatherers not identified for VAT purposes.
`VRBL:IT:K`	Civil service allowances as per Art. 16 of Legislative Decree no. 40 of March 6, 2017.
`VRBL:IT:L`	Economic exploitation, by a person other than the author or inventor, of intellectual works, industrial patents, and processes, formulas, and information related to acquired experience.
`VRBL:IT:L1`	Income derived from the economic exploitation of intellectual works, industrial patents, and processes, received by subjects who have acquired the rights to their utilization for consideration.
`VRBL:IT:M`	Self-employment services not habitually exercised; obligations to do, not to do, or permit.
`VRBL:IT:M1`	Income derived from assuming obligations to do, not to do, or permit.
`VRBL:IT:M2`	Self-employment services not habitually exercised for which there is an obligation to register with the ENPAPI Separate Management (Gestione Separata ENPAPI).
`VRBL:IT:N`	Travel allowances, lump-sum expense reimbursements, prizes, and compensation paid: in the direct exercise of amateur sports activities.
`VRBL:IT:O`	Self-employment services not habitually exercised; obligations to do, not to do, or permit, for which there is no obligation to register with the separate management (Circ. Inps 104/2001).
`VRBL:IT:O1`	Income derived from assuming obligations to do, not to do, or permit, for which there is no obligation to register with the separate management (Circ. INPS no. 104/2001).
`VRBL:IT:P`	Fees paid to non-resident subjects without a permanent establishment for the use or concession of use of industrial, commercial, or scientific equipment located in the territory of the State.
`VRBL:IT:Q`	Commissions paid to a single-mandate commercial agent or representative.
`VRBL:IT:R`	Commissions paid to a multi-mandate commercial agent or representative.
`VRBL:IT:S`	Commissions paid to a commission agent.
`VRBL:IT:T`	Commissions paid to a broker.
`VRBL:IT:U`	Commissions paid to a business finder.
`VRBL:IT:V`	Commissions paid to a door-to-door sales agent and commissions paid to a door-to-door sales agent and street vendor of daily newspapers and periodicals (Law 25.02.1987, no. 67).
`VRBL:IT:V1`	Income derived from commercial activities not habitually exercised (e.g., commissions paid for occasional services to a commercial agent or representative, broker, business finder).
`VRBL:IT:V2`	Income derived from services not habitually exercised rendered by direct door-to-door sales agents.
`VRBL:IT:W`	Fees paid in 2015 for services related to contracting agreements to which the provisions contained in Art. 25-ter D.P.R. 600/1973 were applicable.
`VRBL:IT:X`	Royalties paid in 2004 by resident companies or entities, or by permanent establishments of foreign companies as per Art. 26-quater, c. 1, letters a) and b) D.P.R. 600/1973.
`VRBL:IT:Y`	Royalties paid from January 1, 2005, to July 26, 2005, by subjects referred to in the previous point.
`VRBL:IT:ZO`	Other title (different from the above).

Attributes

Attribute	Topic
`Invoice/AccountingCustomerParty/Party/PartyIdentification/ID[@schemeID='{ISO_Code}']`	Italy: Buyer's Fiscal Code

Updated 10 days ago