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

DetailValue
Italian Specification2.1.1.5.1 (TipoRitenuta)

Element

Use the TypeCode (Extn) Extension to model the type of withholding tax:

ElementDescription
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:

ElementDescription
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)CardinalityDescription
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..1Sum 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..1The total tax amount for a given tax category.
Tax Category (/Invoice/TaxTotal/TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1Code that represents the applicable Tax Category.
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme)1..1Groups information about the applicable Tax Scheme.
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1Code 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 codeDescription
VRBL:IT:RT01Witholding tax natural persons
VRBL:IT:RT02Witholding corporate entities
VRBL:IT:RT03INPS contribution
VRBL:IT:RT04ENASARCO contribution
VRBL:IT:RT05ENPAM contribution
VRBL:IT:RT06Other social security contribution

Payment Reason codes

The following table lists the payment reason codes:

Payment Reason CodeDescription
VRBL:IT:ASelf-employment income related to the habitual exercise of an art or profession.
VRBL:IT:BEconomic 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:CProfits 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:DProfits due to founding shareholders (soci promotori) and initial shareholders (soci fondatori) of joint-stock companies.
VRBL:IT:EIssuance of protested bills of exchange by municipal secretaries.
VRBL:IT:GSeverance payments for the termination of professional sports activity.
VRBL:IT:HSeverance 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:ISeverance payments for the termination of notarial functions.
VRBL:IT:JFees paid to occasional truffle gatherers not identified for VAT purposes.
VRBL:IT:KCivil service allowances as per Art. 16 of Legislative Decree no. 40 of March 6, 2017.
VRBL:IT:LEconomic 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:L1Income 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:MSelf-employment services not habitually exercised; obligations to do, not to do, or permit.
VRBL:IT:M1Income derived from assuming obligations to do, not to do, or permit.
VRBL:IT:M2Self-employment services not habitually exercised for which there is an obligation to register with the ENPAPI Separate Management (Gestione Separata ENPAPI).
VRBL:IT:NTravel allowances, lump-sum expense reimbursements, prizes, and compensation paid: in the direct exercise of amateur sports activities.
VRBL:IT:OSelf-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:O1Income 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:PFees 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:QCommissions paid to a single-mandate commercial agent or representative.
VRBL:IT:RCommissions paid to a multi-mandate commercial agent or representative.
VRBL:IT:SCommissions paid to a commission agent.
VRBL:IT:TCommissions paid to a broker.
VRBL:IT:UCommissions paid to a business finder.
VRBL:IT:VCommissions 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:V1Income 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:V2Income derived from services not habitually exercised rendered by direct door-to-door sales agents.
VRBL:IT:WFees 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:XRoyalties 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:YRoyalties paid from January 1, 2005, to July 26, 2005, by subjects referred to in the previous point.
VRBL:IT:ZOOther 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>