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