Italy: Supplier's Tax System Code

You must specify the Supplier's Tax System Code

Use the TaxLevelCode element to specify the Supplier's Tax System code.

Italian Specification

DetailValue
Italian specification1.2.1.8 (RegimeFiscale)

Element

ElementDescription
Invoice/AccountingSupplierParty/Party/ PartyTaxScheme/TaxLevelCodeSpecify one of the codes prefixed with VRBL:IT:. For example VRBL:IT:RF01.

Restrictions

  • You must use the VRBL:IT: prefix.
  • You must use one of the following codes. These are from the AGID list and include the prefix:
CodeDescription
VRBL:IT:RF01Ordinary
VRBL:IT:RF02Minimum taxpayers (art.1, c.96-117, L. 244/07)
VRBL:IT:RF04Agriculture and related activities and fishing (articles 34 and 34-bis, DPR 633/72)
VRBL:IT:RF05Sale of salts and tobacco (art.74, c.1, DPR. 633/72)
VRBL:IT:RF06Match trade (art.74, c.1, DPR 633/72)
VRBL:IT:RF07Publishing (art.74, c.1, DPR 633/72)
VRBL:IT:RF08Management of public telephone services (art.74, c.1, DPR 633/72)
VRBL:IT:RF09Resale of public transport and parking documents (art.74, c.1, DPR 633/72)
VRBL:IT:RF10Entertainment, games and other activities as per the tariff attached to DPR 640/72 (art.74, c.6, DPR 633/72)
VRBL:IT:RF11Travel and tourism agencies (art.74-ter, DPR 633/72)
VRBL:IT:RF12Agritourism (art.5, c.2, L. 413/91)
VRBL:IT:RF13Door-to-door sales (art.25-bis, c.6, DPR 600/73)
VRBL:IT:RF14Resale of used goods, art objects, antiques or collectibles (art.36, DL 41/95)
VRBL:IT:RF15Auction agencies for art, antiques or collectibles (art.40-bis, DL 41/95)
VRBL:IT:RF16VAT for PA cash register (art.6, c.5, DPR 633/72)
VRBL:IT:RF17VAT for cash (art. 32-bis, DL 83/2012)
VRBL:IT:RF18Other
VRBL:IT:RF19Flat-rate scheme (art.1, c.54-89, L. 190/2014)

Example

The following example specifies the code for the Ordinary system:

<ubl:Invoice>
    <cac:AccountingSupplierParty>
        <!-- Code omitted for clarity -->
        <cac:Party>
            <!-- Code omitted for clarity -->
            <cac:PartyTaxScheme>
                <!-- Code omitted for clarity -->
                <cbc:TaxLevelCode>VRBL:IT:RF01</cbc:TaxLevelCode>
                <!-- Code omitted for clarity -->
            </cac:PartyTaxScheme>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingSupplierParty>
</ubl:Invoice>