Italy B2B/B2G: Withholding Tax Totals
If tax is withheld, you must specify the details.
You need to use two Extensions and the TaxTotal element to model this information.
Italian Specification
Detail | Value |
---|---|
Italian Specification | 2.1.1.5.1 (TipoRitenuta) |
Element
Use the TypeCode (Extn) Extension to model the type of withholding tax:
Element | Description |
---|---|
Type Code (Invoice/WithholdingTaxTotal/UBLExtensions/UBLExtension/ExtensionContent/ WithholdingTaxTotalExtension/TypeCode ) | Specify the Tax Type code. |
Use the PaymentReasonCode (Extn) Extension to model the reason for the payment:
Element | Description |
---|---|
Payment Reason Code (Invoice/WithholdingTaxTotal/UBLExtensions/UBLExtension/ExtensionContent/ WithholdingTaxTotalExtension/PaymentReasonCode ) | Specify the code from the CU form. |
Use the following sub-elements of the TaxTotal element:
Element (Path) | Cardinality | Description |
---|---|---|
Tax Breakdown Group (/Invoice/TaxTotal/TaxSubtotal ) | Not applicable. | Groups information about the Tax Category, rates and exemptions. |
Tax Category Taxable Amount (/Invoice/TaxTotal/TaxSubtotal/TaxableAmount ) | 1..1 | Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable). |
Tax Category Tax Amount (/Invoice/TaxTotal/TaxSubtotal/TaxAmount ) | 1..1 | The total tax amount for a given tax category. |
Tax Category (/Invoice/TaxTotal/TaxSubtotal/TaxCategory ) | 1..1 | A group of elements providing information about the tax category. |
Tax Category Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID ) | 1..1 | Code that represents the applicable Tax Category. |
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme ) | 1..1 | Groups information about the applicable Tax Scheme. |
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID ) | 1..1 | Code that represents the Tax Scheme, |
Restrictions
Type Codes
You must use one of the following codes in the TypeCode (Extn) Extension. These codes are not UNTDID 1001 compliant. You must add the VRBL:IT:
prefix to these codes. Only the following codes are allowed:
Type code | Description |
---|---|
VRBL:IT:RT01 | Witholding tax natural persons |
VRBL:IT:RT02 | Witholding corporate entities |
VRBL:IT:RT03 | INPS contribution |
VRBL:IT:RT04 | ENASARCO contribution |
VRBL:IT:RT05 | ENPAM contribution |
VRBL:IT:RT06 | Other social security contribution |
Payment Reason codes
The following table lists the payment reason codes:
Payment Reason Code | Description |
---|---|
VRBL:IT:A | Self-employment income related to the habitual exercise of an art or profession. |
VRBL:IT:B | Economic exploitation, by the author or inventor, of intellectual works, industrial patents, and processes, related to experience acquired in industrial, commercial, or scientific fields. |
VRBL:IT:C | Profits derived from participation contracts (contratti di associazione in partecipazione) and co-interest contracts (contratti di cointeressenza), where the contribution consists exclusively of labor. |
VRBL:IT:D | Profits due to founding shareholders (soci promotori) and initial shareholders (soci fondatori) of joint-stock companies. |
VRBL:IT:E | Issuance of protested bills of exchange by municipal secretaries. |
VRBL:IT:G | Severance payments for the termination of professional sports activity. |
VRBL:IT:H | Severance payments for the termination of agency relationships of individuals and partnerships, excluding amounts accrued by December 31, 2003, already accounted for on an accrual basis. |
VRBL:IT:I | Severance payments for the termination of notarial functions. |
VRBL:IT:J | Fees paid to occasional truffle gatherers not identified for VAT purposes. |
VRBL:IT:K | Civil service allowances as per Art. 16 of Legislative Decree no. 40 of March 6, 2017. |
VRBL:IT:L | Economic exploitation, by a person other than the author or inventor, of intellectual works, industrial patents, and processes, formulas, and information related to acquired experience. |
VRBL:IT:L1 | Income derived from the economic exploitation of intellectual works, industrial patents, and processes, received by subjects who have acquired the rights to their utilization for consideration. |
VRBL:IT:M | Self-employment services not habitually exercised; obligations to do, not to do, or permit. |
VRBL:IT:M1 | Income derived from assuming obligations to do, not to do, or permit. |
VRBL:IT:M2 | Self-employment services not habitually exercised for which there is an obligation to register with the ENPAPI Separate Management (Gestione Separata ENPAPI). |
VRBL:IT:N | Travel allowances, lump-sum expense reimbursements, prizes, and compensation paid: in the direct exercise of amateur sports activities. |
VRBL:IT:O | Self-employment services not habitually exercised; obligations to do, not to do, or permit, for which there is no obligation to register with the separate management (Circ. Inps 104/2001). |
VRBL:IT:O1 | Income derived from assuming obligations to do, not to do, or permit, for which there is no obligation to register with the separate management (Circ. INPS no. 104/2001). |
VRBL:IT:P | Fees paid to non-resident subjects without a permanent establishment for the use or concession of use of industrial, commercial, or scientific equipment located in the territory of the State. |
VRBL:IT:Q | Commissions paid to a single-mandate commercial agent or representative. |
VRBL:IT:R | Commissions paid to a multi-mandate commercial agent or representative. |
VRBL:IT:S | Commissions paid to a commission agent. |
VRBL:IT:T | Commissions paid to a broker. |
VRBL:IT:U | Commissions paid to a business finder. |
VRBL:IT:V | Commissions paid to a door-to-door sales agent and commissions paid to a door-to-door sales agent and street vendor of daily newspapers and periodicals (Law 25.02.1987, no. 67). |
VRBL:IT:V1 | Income derived from commercial activities not habitually exercised (e.g., commissions paid for occasional services to a commercial agent or representative, broker, business finder). |
VRBL:IT:V2 | Income derived from services not habitually exercised rendered by direct door-to-door sales agents. |
VRBL:IT:W | Fees paid in 2015 for services related to contracting agreements to which the provisions contained in Art. 25-ter D.P.R. 600/1973 were applicable. |
VRBL:IT:X | Royalties paid in 2004 by resident companies or entities, or by permanent establishments of foreign companies as per Art. 26-quater, c. 1, letters a) and b) D.P.R. 600/1973. |
VRBL:IT:Y | Royalties paid from January 1, 2005, to July 26, 2005, by subjects referred to in the previous point. |
VRBL:IT:ZO | Other title (different from the above). |
Example
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:WithholdingTaxTotal>
<cec:UBLExtensions>
<cec:UBLExtension>
<cec:ExtensionContent>
<vrbl:WithholdingTaxTotalExtension>
<vrbl:PaymentReasonCode>VRBL:IT:A</vrbl:PaymentReasonCode>
<cbc:TypeCode>VRBL:IT:RT01</cbc:TypeCode>
</vrbl:WithholdingTaxTotalExtension>
</cec:ExtensionContent>
</cec:UBLExtension>
</cec:UBLExtensions>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0.00</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:WithholdingTaxTotal>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 3 days ago