Italy FPA: Social Security Tax Rate

If a social security allowance exists, you must specify the tax rate.

Use the Percent sub-element of the TaxCategory element to specify the percentage.

This is intended to be a percentage of the BaseAmount element. See Italy: Social Security Base Amount.

Details

Detail	Value
Italian Specification	`2.1.1.7.5 (AliquotaIVA)`

Elements

Use the following elements if the Tax Representative is an organization:

Element	Description
`Invoice/AllowanceCharge/AllowanceChargeReasonCode`	Specify `VRBL:IT:ZZZ`.
`Invoice/AllowanceCharge/TaxCategory/Percent`	Specify the percentage

Restrictions

You must use VRBL:IT:ZZZ as the reason code in the AllowanceChargeReasonCode element.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:AllowanceCharge>
        <!-- Code omitted for clarity -->
        <cac:TaxCategory>
            <!-- Code omitted for clarity -->
            <cbc:Percent>19</cbc:Percent>
            <!-- Code omitted for clarity -->
        </cac:TaxCategory>
        <!-- Code omitted for clarity -->
    </cac:AllowanceCharge>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated about 2 months ago