Italy

Credit note

Changes to generic fields

ref has a maximum length of 20 characters.
recipient.address.line1 is required.
recipient.address.city is required.
recipient.address.country is required.
recipient.address.postalCode is required.
organisation.address.state for provinces in Italy, a 2-character Italian province code is required.
recipient.address.state for provinces in Italy, a 2-character Italian province code is required.
lines[].unit has a maximum length of 10 characters.
dueDate and paymentMeans must be supplied together; payment details are left out of the credit note otherwise.

type CreditNote {
  // ...all generic credit note fields
 customInfo: {
    ita: {
      documentType?: 'TD04';
      recipientCode: string;
      transmissionFormat: string;
    }
  },
  invoiceRefs: string[],
  // dueDate and paymentMeans are only included when both are supplied
  dueDate?: string; // YYYY-MM-DD
  paymentMeans?: [
    {
      code: string; // UNCL4461 code or MP01 - MP23
      account?: {
        iban?: string;
      }
    }
  ],
  lines: InvoiceLine[];
  // ...everything from recipient
  // recipient.contact.email required when customInfo.ita.recipientCode = '0000000'
  recipient: {
    contact: {
      email?: string;
    }
  }
}

type InvoiceLine {
  description: string;
  unit?: string; // max. 10 characters
  articleCode?: {
    itemCode?: string; // code type, max. 35 characters, defaults to 'INTERNO'
    value: string; // max. 35 characters
  };
  quantity?: number;
  vat: {
    type: 'fixed' | 'percent';
    code: TaxCode;
    // If type='percent, amount can be one of:
    amount: 0.00 | 4.00 | 5.00 | 10.00 | 22.00;
    // ...other line item vat fields
    exemptReason?: string;
    exemptReasonCode?: ItalyExemptionReasonCodes;
  };
  price: {
    amount: number;
  };
}

Field information

Name	Type	Required	Description
`invoiceRefs`	string	Yes	An array of existing invoices
`recipient.address.state`	string	Conditional	Initials of the province of the town/city indicated in `recipient.address.city` field. For provinces in Italy, a 2 character Italian province code is required.
`lines[].description`	string	Yes	Description of the goods or service
`lines[].unit`	string	No	Unit of measure (UnitaMisura) as free text, e.g. `pz`, `ore`, `kg` or `C62`. Maximum length of 10 characters.
`lines[].articleCode.itemCode`	string	No	Item code type (CodiceTipo), e.g. `TARIC`, `CPV`, `EAN` or `CARB` for fuel. Maximum length of 35 characters. Note: Defaults to `INTERNO` (the seller's own item code) if not stated
`lines[].articleCode.value`	string	No	Item code value (CodiceValore). Maximum length of 35 characters. Item code is only included on the credit note when this value is supplied.
`lines[].quantity`	number	Yes	Quantity of the good or service
`lines[].vat.type`	string	Yes	A value from an enumerated list of types: "fixed" "percent"
`lines[].vat.code`	string	Yes	A value from an enumerated list as outlined on VAT code classification
`lines[].vat.amount`	number	Yes	Line item Tax amount when `lines[].vat.type` = 'percent' Can be one of 0.00, 4.00, 5.00, 10.00 or 22.00
`lines[].vat.exemptReason`	string	Conditional	If the line VAT amount is 0, an exemption reason is required.
`lines[].vat.exemptReasonCode`	string	Conditional	If the line VAT amount is 0, a value from an enumerated list outlined on Italy exempt reason codes is required.
`lines[].price.amount`	number	Yes	Unit price of the good or service
`customInfo.ita.recipientCode`	string	Yes	Recipient Code (Codice Destinatario) is used to identify the recipient's intermediary (such as a certified email provider or an SDI intermediary). Here are the possible values: 7-character alphanumeric codes*: These codes are assigned to intermediaries authorized to receive invoices on behalf of recipients. Each intermediary has a unique code. `0000000`: This code is used when the recipient prefers to receive the invoice via their certified email (PEC) rather than through an intermediary. `XXXXXXX`: For invoices issued to foreign customers who do not have an Italian SDI code.
`customInfo.ita.transmissionFormat`	string	Yes	Here are the possible values: "FPR12"* - invoice to private parties "FPA12"* - invoice to public administration
`customInfo.ita.documentType`	string	No	A value from the enumerated list outlined below: *TD04* - Credit note
`recipient.contact.email`	string	Conditional	When the recipient code is set to `0000000`, the invoice is intended to be delivered via a certified email address (recipient PEC). In this case, the recipient's PEC email address must be provided.
`dueDate`	string	Conditional	Payment due date (DataScadenzaPagamento) in `YYYY-MM-DD` format. Must be supplied together with `paymentMeans`. Payment details are only included on the credit note when both `dueDate` and `paymentMeans[0].code` are supplied. The payment amount is taken from `total.amount` and the payment terms are set to `TP02` (full payment).
`paymentMeans[0].code`	string	Conditional	Payment method (ModalitaPagamento). Must be supplied together with `dueDate`. A UNCL4461 code from the list below, or a FatturaPA code `MP01` - `MP23`: 10 - Cash (MP01) 20 - Cheque (MP02) 21 - Banker's draft (MP03) 30, 42, 58 - Bank transfer (MP05) 60 - Promissory note (MP06) 48, 54, 55 - Payment card (MP08) 49 - Direct debit (MP16) 59 - SEPA direct debit (MP19) Note: Payment details are left out if the code is not in this list
`paymentMeans[0].account.iban`	string	No	IBAN of the account to be paid into. Recommended for bank transfers.

Example CSV file

Credit note - Italy.csv