Italy

Invoice

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.
organisation.ita.fiscalCode / recipient.customInfo.fiscalCode are required when the party is a member of an Italian VAT group (Gruppo IVA).
lines[].unit has a maximum length of 10 characters.
dueDate and paymentMeans must be supplied together; payment details are left out of the invoice otherwise.

type Invoice {
  // ...all generic invoice fields
  // 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: [
    // ...everything from invoice.lines
    unit?: string; // max. 10 characters
    articleCode?: {
      itemCode?: string; // code type, max. 35 characters, defaults to 'INTERNO'
      value: string; // max. 35 characters
    },
    vat: {
      // ...everything from invoice.lines.vat
      // 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;
    }
  ],
  // ...everything from recipient
  // recipient.contact.email required when customInfo.ita.recipientCode = '0000000'
  recipient: {
    contact: {
      email?: string;
    },
    customInfo: {
      fiscalCode?: string; // 11 - 16 characters, required for VAT group members
    }
  },
  // When the invoice is sent on behalf of a different seller, use
  // sender.customInfo.fiscalCode instead of organisation.ita.fiscalCode
  customInfo: {
    ita: {
      documentType?: string;
      transmissionFormat: string;
      recipientCode: string;
    }
  }
}

Field information

Name	Type	Required	Description
`ref`	string	Yes	Invoice reference or number. Maximum length of 20 characters.
`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[].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 invoice when this value is supplied.
`recipient.address.postalCode`	string	Yes	Needs to be five digits. If the recipient postalCode (CAP) does not fit the five digit Italian model (e.g. Switzerland has four digit postcodes, the UK has letters and digits, etc.), “00000” should be used instead.
`recipient.address.city`	string	Yes	City/District/Suburb/Town/Village.
`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.
`customInfo.ita.documentType`	string	No	A value from the enumerated list outlined below: *TD01* - Invoice *TD16* - Reverse charge internal invoice integration *TD17* - Integration/self invoicing for purchase services from abroad *TD18* - Integration for purchase of intra EU goods *TD19* - Integration/self invoicing for purchase of goods ex art.17 c.2 DPR 633/72 *TD20* - Self invoicing for regularisation and integration of invoices (ex art.6 c.8 and 9-bis d.lgs 471/97 or art.46 c.5 D.L. *TD21* - Self invoicing for displacement Note: Defaults to TD01 if not stated
`customInfo.ita.transmissionFormat`	string	Yes	Here are the possible values: "FPR12"* - invoice to private parties "FPA12"* - invoice to public administration
`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.
`organisation.ita.fiscalCode`	string	Conditional	The seller's own fiscal code (codice fiscale, CedentePrestatore/CodiceFiscale), 11 to 16 alphanumeric characters. VAT group members: when `organisation.legalEntity.taxId` is the VAT number of an Italian VAT group (Gruppo IVA), the seller's own fiscal code is required. The fiscal code of a VAT group member differs from the group VAT number, and the Tax Authority rejects the invoice without it. Only included on the invoice when supplied. It is never derived from the VAT number. When the invoice is sent on behalf of a different seller (`sender.taxId` supplied), use `sender.customInfo.fiscalCode` instead.
`recipient.customInfo.fiscalCode`	string	Conditional	The recipient's own fiscal code (codice fiscale, CessionarioCommittente/CodiceFiscale), 11 to 16 alphanumeric characters. VAT group members: when `recipient.taxId` is the VAT number of an Italian VAT group (Gruppo IVA), the recipient's own fiscal code is required. The fiscal code of a VAT group member differs from the group VAT number, and the Tax Authority rejects the invoice without it. Only included on the invoice when supplied. It is never derived from the VAT number.
`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 invoice 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

Invoice - Italy.csv