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.

Italy-specific fields

type Invoice {
  // ...everything from invoice
  lines: [
    // ...everything from invoice.lines
    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: {
    ita: {
      documentType: string;
      transmissionFormat: string;
      recipientCode: string;
    }
  }
}

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.
`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.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
`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.
`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.

Example CSV file

Invoice - Italy.csv