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
Detail | Value |
---|---|
Italian specification | 1.2.1.8 (RegimeFiscale) |
Element
Element | Description |
---|---|
Invoice/AccountingSupplierParty/Party/ PartyTaxScheme/TaxLevelCode | Specify 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:
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) |
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>
Updated about 1 month ago