Introduction
The specifications of the new tracciato 1.6, among the various innovations, have introduced the use of specific document types, fundamentally aimed at sending to the SdI (exchange system) electronic documents relating to internal and external reverse charge (self-invoices) and the integrations: TD16 internal reverse charge invoice integration:
TD16 internal reverse charge invoice integration
TD17 integration/self-invoice for purchasing services from abroad
TD18 integration for the purchase of intra-community goods
TD19 TD19 integration/self-invoice for the purchase of goods (ex art.17 c.2 DPR 633/72)
TD20 self-invoice for regularization and integration of invoices (ex art.6 c.8 d.lgs. 471/97 o art.46 c.5 D.L. 331/93)
TD21 self-invoice for overrunning
he generation of the xml file relating to self-invoices/integrations, at the moment, continues to be an option that can be exercised by the individual customer, not an obligation. The installation and use of the new module is optional.
Regulatory notes
The technical specifications of the electronic invoice (mandatory from 1 January 2021), introduce significant innovations especially regarding the issuing of invoices relating to operations subject to reverse charge, as well as the integration procedure via SdI of the document.
From the obligation of electronic invoicing doubts had arisen from an operational point of view, regarding how to implement the provisions of the art. 17 comma 5 del DPR 633/72, which require the transferee/client, for certain operations, to integrate the document issued by the transferor/provider with the indication of the rate and the related tax, proceeding with the annotation of the same document in the VAT registers of invoices and purchases.
This is the so-called "internal reverse charge" which is applied for:
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the provision of services rendered by subcontractors in the construction sector(art. 17 comma 6 lett. a) del DPR 633/72);
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the sale of buildings for which the transferor has opted for the application of the current VAT (art. 17 comma 6 lett. a-bis) del DPR 633/72);
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the provision of cleaning, demolition, installation of systems and completion services relating to buildings(art. 17 comma 6 lett. a-ter) del DPR 633/72);
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the transfers of scrap, waste and ferrous scrap(art. 74 commi 7 e 8 del DPR 633/72).
Given that the certification of the operations just described takes place through the issuing of an invoice in electronic format, the Financial Administration, in FAQ 27 November 2018 n. 38 (updated to 19 July 2019) and in the subsequent circular no. 14/2019, had underlined that whenever there is an "electronic invoice conveyed via the SdI, given that it cannot be modified, the transferee/customer can - without proceeding with its analogue materialization and after having prepared another document, to be attached to the invoice file in question, containing both the data necessary for the integration and the details of the invoice itself - send this document to the SdI".
This operation, which until now was too complex, now becomes simpler. The taxable person who receives an electronic invoice without evidence of the tax, containing a "Natura" code relating to the reverse charge, will, in turn, be able to generate an electronic document characterized by one of the new "TipoDocumento" codings .
Important |
|---|
The integration of the tax can take place thanks to the creation of an XML file with code TD16 ("Integration of internal reverse charge invoice") and insertion of the vendor's data in the "TransferorProvider" section and those of the customer - required to integrate - in the "TransfereeCustomer" section. |
The new codes also allow you to proceed, electronically, with the obligations relating to the "external" reverse charge. In fact, the following codes have been introduced:
| TD17 | for integration or self-invoice in case of purchase of services from abroad |
| TD18 | for the purchase of intra-community goods |
| TD19 | for integration or self-invoice in case of purchase of goods from non-residents ex art. 17 comma 2 del DPR 633/72 |
Given that through the adoption of the "external" electronic reverse charge procedure the transaction data are communicated to the Exchange System, this method should allow exemption from the presentation of the esterometro starting from 1 January 2022 (see tax news Budget Law 2021).
Setup
IVA Setup
Registration of purchase documents relating to the different types of documents: guidelines identified according to the indications provided by the Revenue Agency and the subsequent interpretations carried out by the Assosoftware trade association.
|
TD17 Integration/self-invoice for the purchase of services from
abroad |
Self-invoice for Acquisition of Services Outside the EU: the
invoice received from the supplier outside the EU will be
recorded as VAT exempt (in a specific VAT register), followed by
the generation of the purchase document addressed to the Company
supplier, with VAT type 'Reverse Charge VAT'. From this latter
document, the XML file related to the electronic self-invoice
will be generated. |
|
Integration of Invoices for EU Service Purchases: purchase
document addressed to the service provider, with VAT type
'Reverse Charge VAT'. |
|
| TD18
Integration for Reverse Charge VAT goods purchase |
Purchase
document addressed to the supplier providing the goods, with VAT
type 'Reverse Charge VAT'. |
|
TD19 Integration/self-invoice for purchase of goods under Article 17, paragraph 2 of Legislative Decree No. 633/72 |
Supplier from
the EU: purchase document addressed to the supplier providing
the goods, followed by the generation of the purchase document
addressed to the Company supplier, with VAT type 'Reverse Charge
VAT'. From this latter document, the XML file related to the
electronic self-invoice will be generated. |
|
TD20 Self-invoice for regularization and integration of invoices (under Article 6, paragraph 8 of Legislative Decree No. 471/97 or Article 46, paragraph 5 of Decree Law No. 331/93) |
Purchase document generated by the Company supplier (due to non-receipt of the invoice or receipt of an irregular invoice from an IT or EU Supplier), with VAT type 'Normal VAT'. |
|
TD21 Self-invoice for ceiling increase (splafonamento) |
Purchase document generated by the Company supplier, with VAT type 'Normal VAT'. Alternatively to the self-invoice generation, the tax payment could be made through 'Ravvedimento operoso' (voluntary late payment). |
Important |
|---|
If necessary, review the VAT setups so that they comply with the specifications published by the Revenue Agency. |
Vendor card
| Field | Description |
| Company Type | It is used to define the content that will have the mandatory RegimeFiscale tag |
Electronic Doc. Catalogs (TD type):
| Field | Description |
| Supported Document Type | Identifies which document types (TD) fall within the feature and are therefore usable for integrations/self-invoices |
| Related Vendor Mandatory | Specifies whether the document type requires a linked vendor (new field) to be specified as the self-invoice reference. It applies in cases where the vendor holding the document ("Pay to") does not correspond to the one to be exported in the "Transferor/provider data" tag of the xml file. |
Operational steps
- Manual creation of purchase document for integration/self-invoice
- Sending the created electronic document via IX-FE connector
- Updating the status of the electronic document
- Massive process scheduling
Clic here to see all the details.
