Italy FPA: Supplier's Tax System Code

You must specify the Supplier's Tax System Code

Use the TaxLevelCode sub-element of the AccountingSupplierParty 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>