Guides

Italy (FatturaPA): VAT Mechanism

You can specify the mechanism of payment for VAT.

Use the VatMechanism (Extn) Extension to specify the VAT mechanism. The element expresses when VAT becomes due (immediate under Art. 6 paragraph 5 of Presidential Decree 633 1972, or deferred) or if split payment should be applied.

Used for B2G. In case of split payment, the payable amount cbc:PayableAmount does not include VAT.

Details

DetailValue
Italian Specification2.2.2.7 (EsigibilitaIVA)
StatusConditional

Elements

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

Name (Path)CardinalityDescription
VAT Mechanism (Invoice/TaxTotal/TaxSubtotal/UBLExtensions/UBLExtension/ ExtensionContent/TaxSubtotalExtension/VatMechanism)0..1Used to provide the information about the VAT mechanism.

Restrictions

  • Use one of the following codes with the VRBL:IT: prefix:
CodeDescription
VRBL:IT:IVAT due immediately
VRBL:IT:DVAT due deferred
VRBL:IT:SSplit payment

Example

	<cac:TaxTotal>
		<cbc:TaxAmount currencyID="EUR">274.12</cbc:TaxAmount>
		<!-- Tax Summary per Rate (2.2.2 Summary <DatiRiepilogo>) -->
		<cac:TaxSubtotal>
			<cec:UBLExtensions>
				<cec:UBLExtension>
					<cec:ExtensionContent>
						<vrbl:TaxSubtotalExtension>
							<!-- VAT Mechanism (2.2.2.7 <EsigibilitaIVA>) -->
							<vrbl:VatMechanism>VRBL:IT:S</vrbl:VatMechanism>
						</vrbl:TaxSubtotalExtension>							
					</cec:ExtensionContent>
				</cec:UBLExtension>
			</cec:UBLExtensions>
			<!-- Taxable Amount (2.2.2.5 <ImponibileImporto>) -->
			<cbc:TaxableAmount currencyID="EUR">1246.00</cbc:TaxableAmount>
			<!-- Tax Amount (2.2.2.6 <Imposta>) -->
			<cbc:TaxAmount currencyID="EUR">274.12</cbc:TaxAmount>
			<cac:TaxCategory>
				<cbc:ID>S</cbc:ID>
				<!-- Tax Rate (2.2.2.1 <AliquotaIVA>) -->
				<cbc:Percent>22</cbc:Percent>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:TaxTotal>