Italy: 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 |
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 |
Attributes
| Attribute | Topic |
|---|---|
Invoice/AccountingCustomerParty/Party/PartyIdentification/ID[@schemeID='{ISO_Code}'] | Italy: Buyer's Fiscal Code |
Updated about 2 months ago