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Italy FPA: VAT Mechanism

You can specify the mechanism of payment for VAT.

Suggest Edits

Use the VatMechanism (Extn) Extension to specify the VAT mechanism.

Details

DetailValue
Italian Specification2.2.2.7 (EsigibilitaIVA)
StatusOptional

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:
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>

Updated 28 days ago