Italy: Standard Values
Italy requires that you use specific values for certain elements.
Generally required elements are listed in the 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 | 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) |
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 2 months ago