Italy SDI FatturaPA v1.x

Key: it-sdi-v1 Module: github.com/invopop/gobl

Scenarios

bill/invoice

Private Invoice

Filters:

(none)

Output:

Extensions: it-sdi-format:FPR12

Government Invoice

Filters:

Tags: b2g

Output:

Extensions: it-sdi-format:FPA12

Regular Invoice

Filters:

Types: standard

Output:

Extensions: it-sdi-document-type:TD01

Advance or down payment on invoice

Filters:

Types: standard
Tags: partial

Output:

Extensions: it-sdi-document-type:TD02

Credit Note

Filters:

Types: credit-note

Output:

Extensions: it-sdi-document-type:TD04

Debit Note

Filters:

Types: debit-note

Output:

Extensions: it-sdi-document-type:TD05

Freelancer invoice with retained taxes

Filters:

Types: standard
Tags: freelance

Output:

Extensions: it-sdi-document-type:TD06

Advance or down payment on freelance invoice

Filters:

Types: standard
Tags: partial, freelance

Output:

Extensions: it-sdi-document-type:TD03

Simplified Invoice

Filters:

Types: standard
Tags: simplified

Output:

Extensions: it-sdi-document-type:TD07

Simplified Credit Note

Filters:

Types: credit-note
Tags: simplified

Output:

Extensions: it-sdi-document-type:TD08

Simplified Debit Note

Filters:

Types: debit-note
Tags: simplified

Output:

Extensions: it-sdi-document-type:TD09

Self-billed for self consumption or for free transfer without recourse

Filters:

Types: standard
Tags: self-billed

Output:

Extensions: it-sdi-document-type:TD27

Reverse charge

Filters:

Types: standard
Tags: self-billed, reverse-charge

Output:

Extensions: it-sdi-document-type:TD16

Self-billed Import

Filters:

Types: standard
Tags: self-billed, import

Output:

Extensions: it-sdi-document-type:TD17

Self-billed EU Goods Import

Filters:

Types: standard
Tags: self-billed, import, goods-eu

Output:

Extensions: it-sdi-document-type:TD18

Self-billed Goods Import

Filters:

Types: standard
Tags: self-billed, import, goods

Output:

Extensions: it-sdi-document-type:TD19

Self-billed Regularization

Filters:

Types: standard
Tags: self-billed, regularization

Output:

Extensions: it-sdi-document-type:TD20

Self-billed invoice when ceiling exceeded

Filters:

Types: standard
Tags: self-billed, ceiling-exceeded

Output:

Extensions: it-sdi-document-type:TD21

Self-billed for goods extracted from VAT warehouse

Filters:

Types: standard
Tags: self-billed, goods-extracted

Output:

Extensions: it-sdi-document-type:TD22

Self-billed for goods extracted from VAT warehouse with VAT payment

Filters:

Types: standard
Tags: self-billed, goods-with-tax

Output:

Extensions: it-sdi-document-type:TD23

Deferred invoice ex art.21, c.4, lett. a) DPR 633/72

Filters:

Types: standard
Tags: deferred

Output:

Extensions: it-sdi-document-type:TD24

Deferred invoice ex art.21, c.4, third period lett. b) DPR 633/72

Filters:

Types: standard
Tags: deferred, third-period

Output:

Extensions: it-sdi-document-type:TD25

Sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72

Filters:

Types: standard
Tags: depreciable-assets

Output:

Extensions: it-sdi-document-type:TD26

Purchases from San Marino with VAT (paper invoice)

Filters:

Types: standard
Tags: self-billed, san-marino-paper

Output:

Extensions: it-sdi-document-type:TD28

Extensions

SDI Transmission Format

Code used to describe the transmission format of the invoice. By default the value “FPR12” is used unless the user explicitly sets the value to something else. Normally this will only be needed when the invoice is to be sent to governmental bodies and must use the “FPA12” format.

it-sdi-format

Code	Name
`FPA12`	Public Administration
`FPR12`	Private Parties (default)

SDI Document Type

Code used to describe the type of document being sent to the SDI. This is used to determine the correct schema to use when validating the document.

it-sdi-document-type

Code	Name
`TD01`	Regular Invoice
`TD02`	Advance or down payment on invoice
`TD03`	Advance or down payment on freelance invoice
`TD04`	Credit Note
`TD05`	Debit Note
`TD06`	Freelancer invoice with retained taxes
`TD07`	Simplified Invoice
`TD08`	Simplified Credit Note
`TD09`	Simplified Debit Note
`TD16`	Reverse charge
`TD17`	Self-billed Import
`TD18`	Self-billed EU Goods Import
`TD19`	Self-billed Goods Import
`TD20`	Self-billed Regularization
`TD21`	Self-billed invoice when ceiling exceeded
`TD22`	Self-billed for goods extracted from VAT warehouse
`TD23`	Self-billed for goods extracted from VAT warehouse with VAT payment
`TD24`	Deferred invoice ex art.21, c.4, lett. a) DPR 633/72
`TD25`	Deferred invoice ex art.21, c.4, third period lett. b) DPR 633/72
`TD26`	Sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72
`TD27`	Self-billed for self consumption or for free transfer without recourse
`TD28`	Purchases from San Marino with VAT (paper invoice)

Fiscal Regime Code

it-sdi-fiscal-regime

Code	Name
`RF01`	Ordinary
`RF02`	Minimum taxpayers (Art. 1, section 96-117, Italian Law 244/07)
`RF04`	Agriculture and connected activities and fishing (Arts. 34 and 34-bis, Italian Presidential Decree 633/72)
`RF05`	Sale of salts and tobaccos (Art. 74, section 1, Italian Presidential Decree 633/72)
`RF06`	Match sales (Art. 74, section 1, Italian Presidential Decree 633/72)
`RF07`	Publishing (Art. 74, section 1, Italian Presidential Decree 633/72)
`RF08`	Management of public telephone services (Art. 74, section 1, Italian Presidential Decree 633/72)
`RF09`	Resale of public transport and parking documents (Art. 74, section 1, Italian Presidential Decree 633/72)
`RF10`	Entertainment, gaming and other activities referred to by the tariff attached to Italian Presidential Decree 640/72 (Art. 74, section 6, Italian Presidential Decree 633/72)
`RF11`	Travel and tourism agencies (Art. 74-ter, Italian Presidential Decree 633/72)
`RF12`	Farmhouse accommodation/restaurants (Art. 5, section 2, Italian law 413/91)
`RF13`	Door-to-door sales (Art. 25-bis, section 6, Italian Presidential Decree 600/73)
`RF14`	Resale of used goods, artworks, antiques or collector’s items (Art. 36, Italian Decree Law 41/95)
`RF15`	Artwork, antiques or collector’s items auction agencies (Art. 40-bis, Italian Decree Law 41/95)
`RF16`	VAT paid in cash by P.A. (Art. 6, section 5, Italian Presidential Decree 633/72)
`RF17`	VAT paid in cash by subjects with business turnover below Euro 200,000 (Art. 7, Italian Decree Law 185/2008)
`RF19`	Flat rate (Art. 1, section 54-89, Italian Law 190/2014)
`RF18`	Other

Exemption Code

it-sdi-exempt

Code	Name
`N1`	Excluded pursuant to Art. 15, DPR 633/72
`N2.1`	Not subject pursuant to Art. 7, DPR 633/72
`N2.2`	Not subject - other
`N3.1`	Not taxable - exports
`N3.2`	Not taxable - intra-community supplies
`N3.3`	Not taxable - transfers to San Marino
`N3.4`	Not taxable - export supplies of goods and services
`N3.5`	Not taxable - declaration of intent
`N3.6`	Not taxable - other
`N4`	Exempt
`N5`	Margin regime / VAT not exposed
`N6.1`	Reverse charge - Transfer of scrap and of other recyclable materials
`N6.2`	Reverse charge - Transfer of gold and pure silver pursuant to law 7/2000 as well as used jewelery to OPO
`N6.3`	Reverse charge - Construction subcontracting
`N6.4`	Reverse charge - Transfer of buildings
`N6.5`	Reverse charge - Transfer of mobile phones
`N6.6`	Reverse charge - Transfer of electronic products
`N6.7`	Reverse charge - provisions in the construction and related sectors
`N6.8`	Reverse charge - transactions in the energy sector
`N6.9`	Reverse charge - other cases
`N7`	VAT paid in other EU countries (telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -octies letter a, b, art. 74-sexies Italian Presidential Decree 633/72)

Retained Tax Payment Reason Code

it-sdi-retained

Code	Name
`A`	Self-employment services falling within the exercise of habitual art or profession
`B`	Economic use of intellectual works, industrial patents, and processes, formulas or information related to experiences gained in the industrial, commercial or scientific field, by the author or inventor
`C`	Profits deriving from contracts of association in participation and from contracts of co-interest, when the contribution consists exclusively of the provision of labor
`D`	Profits due to the promoting partners and founding partners of capital companies
`E`	Bills of exchange protests levied by municipal secretaries
`F`	Allowances paid to honorary justices of the peace and honorary deputy prosecutors
`G`	Allowances paid for the cessation of professional sports activities
`H`	Allowances paid for the termination of agency relationships of individuals and partnerships, excluding amounts accrued up to December 31, 2003, already allocated for competence and taxed as business income
`I`	Allowances paid for the cessation of notarial functions
`J`	Fees paid to occasional truffle collectors not identified for value-added tax purposes, in relation to the sale of truffles
`K`	Universal civil service checks referred to in Article 16 of Legislative Decree no. 40 of March 6, 2017
`L`	Income deriving from the economic use of intellectual works, industrial patents, and processes, formulas, and information related to experiences gained in the industrial, commercial or scientific field, which are received by those entitled free of charge (e.g. heirs and legatees of the author and inventor)
`L1`	Income deriving from the economic use of intellectual works, industrial patents, and processes, formulas, and information related to experiences gained in the industrial, commercial or scientific field, which are received by subjects who have purchased the rights to their use for valuable consideration
`M`	Self-employment services not carried out habitually
`M1`	Income deriving from the assumption of obligations to do, not to do, or to allow
`M2`	Self-employment services not carried out habitually for which there is an obligation to register with the Separate ENPAPI Management
`N`	Travel allowances, flat-rate reimbursement of expenses, prizes, and fees paid: - in the direct exercise of amateur sports activities; - in relation to coordinated and continuous collaboration relationships of an administrative-managerial nature, not professional, provided in favor of amateur sports companies and associations, and choirs, bands, and amateur theater groups by the director and technical collaborators
`O`	Self-employment services not carried out habitually, for which there is no obligation to register with the separate management (Circ. INPS n. 104/2001)
`O1`	Income deriving from the assumption of obligations to do, not to do, or to allow, for which there is no obligation to register with the separate management (Circ. INPS n. 104/2001)
`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 State’s territory or to Swiss companies or permanent establishments of Swiss companies meeting the requirements of Article 15, paragraph 2 of the Agreement between the European Community and the Swiss Confederation of October 26, 2004 (published in G.U.C.E. of December 29, 2004, no. L385/30)
`Q`	Commissions paid to a single-mandate agent or commercial representative
`R`	Commissions paid to a multi-mandate agent or commercial representative
`S`	Commissions paid to a commission agent
`T`	Commissions paid to a broker
`U`	Commissions paid to a business finder
`V`	Commissions paid to a home sales agent; commissions paid to an agent for door-to-door and street sales of daily newspapers and periodicals (Law of February 25, 1987, no. 67)
`V1`	Income deriving from non-habitual commercial activities (e.g. commissions paid for occasional services to agents or commercial representatives, brokers, business finders)
`V2`	Income from non-habitual services provided by direct home sales agents
`W`	Considerations paid in 2021 for services related to subcontracting contracts to which the provisions contained in Article 25-ter of Presidential Decree no. 600 of September 29, 1973, have been applied
`X`	Fees paid in 2004 by resident companies or entities or by permanent establishments of foreign companies referred to in Article 26-quater, paragraph 1, letters a) and b) of Presidential Decree 600 of September 29, 1973, to companies or permanent establishments of companies located in another EU Member State meeting the requirements of the aforementioned Article 26-quater of Presidential Decree 600 of September 29, 1973, for which a refund of the withholding tax was made in 2006 pursuant to Article 4 of Legislative Decree no. 143 of May 30, 2005
`Y`	Fees paid from January 1, 2005, to July 26, 2005, by resident companies or entities or by permanent establishments of foreign companies referred to in Article 26-quater, paragraph 1, letters a) and b) of Presidential Decree no. 600 of September 29, 1973, to companies or permanent establishments of companies located in another EU Member State meeting the requirements of the aforementioned Article 26-quater of Presidential Decree 600 of September 29, 1973, for which a refund of the withholding tax was made in 2006 pursuant to Article 4 of Legislative Decree no. 143 of May 30, 2005
`ZO`	Different title from the previous ones

Payment Means

it-sdi-payment-means

Code	Name
`MP01`	Cash
`MP02`	Check
`MP03`	Banker’s Draft
`MP04`	Cash at Treasury
`MP05`	Bank Transfer
`Mp06`	Promissory Note
`MP07`	Bank payment slip
`MP08`	Payment card
`MP09`	Direct Debit (RID)
`MP10`	Utilities Direct Debit (RID utenze)
`MP11`	Fast Direct Debit (RID veloce)
`MP12`	Direct Debit (RIBA)
`MP13`	Debit Transfer (MAV)
`MP14`	Tax Receipt
`MP15`	Transfer on special account
`MP16`	Direct Debit
`MP17`	Direct Debit Post Office
`MP18`	Post Office Cheque
`MP19`	SEPA Direct Debit
`MP20`	SEPA Core Direct Debit
`MP21`	SEPA B2B Direct Debit
`MP22`	Deductible Netting
`MP23`	PagoPA

VAT Liability

it-sdi-vat-liability

Code	Name
`I`	Immediate
`D`	Deferred
`S`	Split Payment

Fund Type

it-sdi-fund-type

Code	Name
`TC01`	National Pension and Welfare Fund for Lawyers and Solicitors
`TC02`	Pension fund for accountants
`TC03`	Pension and welfare fund for surveyors
`TC04`	National pension and welfare fund for self-employed engineers and architects
`TC05`	National fund for solicitors
`TC06`	National pension and welfare fund for bookkeepers and commercial experts
`TC07`	National welfare board for sales agents and representatives (ENASARCO)
`TC08`	National pension and welfare board for employment consultants (ENPACL)
`TC09`	National pension and welfare board for doctors (ENPAM)
`TC10`	National pension and welfare board for pharmacists (ENPAF)
`TC11`	National pension and welfare board for veterinary physicians (ENPAV)
`TC12`	National pension and welfare board for agricultural employees (ENPAIA)
`TC13`	Pension fund for employees of shipping companies and maritime agencies
`TC14`	National pension institute for Italian journalists (INPGI)
`TC15`	National welfare board for orphans of Italian doctors (ONAOSI)
`TC16`	Autonomous supplementary welfare fund for Italian journalists (CASAGIT)
`TC17`	Pension board for industrial experts and graduate industrial experts (EPPI)
`TC18`	National multi-category pension and welfare board (EPAP)
`TC19`	National pension and welfare board for biologists (ENPAB)
`TC20`	National pension and welfare board for the nursing profession (ENPAPI)
`TC21`	National pension and welfare board for psychologists (ENPAP)
`TC22`	National Social Security Institute (INPS)

Liquidation State

Indicates whether the company is in liquidation, used in the IscrizioneREA block of a FatturaPA document as the StatoLiquidazione field.

it-sdi-liquidation-state

Code	Name
`LS`	In liquidation
`LN`	Not in liquidation

Shareholder State

Indicates the company’s shareholder configuration, used in the IscrizioneREA block of a FatturaPA document as the SocioUnico field.

it-sdi-shareholder-state

Code	Name
`SU`	Sole shareholder
`SM`	Multiple shareholders

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Can convert to [EUR]	`GOBL-IT-SDI-BILL-INVOICE-22` Invoice must be in EUR or provide exchange rate for conversion
Invoice	Customer name check	`GOBL-IT-SDI-BILL-INVOICE-13` Customer name is required
Invoice	Customer people check	`GOBL-IT-SDI-BILL-INVOICE-14` Customer people are required when name is empty
Invoice	Payment instructions check	`GOBL-IT-SDI-BILL-INVOICE-21` Payment instructions are required when terms with due dates are present
`tax`	Present	`GOBL-IT-SDI-BILL-INVOICE-01` Tax is required
`tax.ext`	Ext require [it-sdi-format, it-sdi-document-type]	`GOBL-IT-SDI-BILL-INVOICE-02` Tax requires ‘it-sdi-document-type’ and ‘it-sdi-format’ extensions
`supplier.name`	Latin1	`GOBL-IT-SDI-BILL-INVOICE-03` Supplier name must use Latin-1 characters
`supplier.addresses`	Present	`GOBL-IT-SDI-BILL-INVOICE-04` Supplier addresses are required
`supplier.ext`	Ext require [it-sdi-fiscal-regime]	`GOBL-IT-SDI-BILL-INVOICE-05` Supplier requires ‘it-sdi-fiscal-regime’ extension
`supplier.registration.entry`	Present	`GOBL-IT-SDI-BILL-INVOICE-06` Supplier registration entry is required when registration is present
`supplier.registration.office`	Present	`GOBL-IT-SDI-BILL-INVOICE-07` Supplier registration office is required when registration is present
`supplier.telephones[*].num`	Supplier is Italian Length between 5 and 12	`GOBL-IT-SDI-BILL-INVOICE-08` Italian telephone number length must be between 5 and 12
`customer`	Present	`GOBL-IT-SDI-BILL-INVOICE-09` Customer is required
`customer.name`	Latin1	`GOBL-IT-SDI-BILL-INVOICE-10` Customer name must use Latin-1 characters
`customer.tax_id`	Present	`GOBL-IT-SDI-BILL-INVOICE-11` Customer tax ID is required
`customer.addresses`	Present	`GOBL-IT-SDI-BILL-INVOICE-12` Customer addresses are required
`customer.tax_id.code`	Italian customer without fiscal code Present	`GOBL-IT-SDI-BILL-INVOICE-15` Customer tax ID code is required for Italian parties without fiscal code
`customer.identities`	Italian customer without tax ID code Has fiscal code	`GOBL-IT-SDI-BILL-INVOICE-16` Customer requires identity with key ‘it-fiscal-code’
`lines[*]`	Line has tax category VAT	`GOBL-IT-SDI-BILL-INVOICE-17` Line must have VAT tax category
`lines[*].item.name`	Latin1	`GOBL-IT-SDI-BILL-INVOICE-18` Item name must use Latin-1 characters
`ordering.despatch[*].issue_date`	Has deferred tag Present	`GOBL-IT-SDI-BILL-INVOICE-19` Despatch issue date is required
`ordering.despatch`	No deferred tag Empty	`GOBL-IT-SDI-BILL-INVOICE-20` Despatch can only be set when invoice has deferred tag

bill.Charge

Field	Test	Validation Code / Message
`percent`	Is fund contribution Present	`GOBL-IT-SDI-BILL-CHARGE-01` Fund contribution charge requires a percentage
`ext`	Is fund contribution Ext require [it-sdi-fund-type]	`GOBL-IT-SDI-BILL-CHARGE-02` Fund contribution charge requires ‘it-sdi-fund-type’ extension
`taxes`	Is fund contribution All of [VAT]	`GOBL-IT-SDI-BILL-CHARGE-03` Fund contribution charge must have VAT tax category

org.Address

Field	Test	Validation Code / Message
Address	Street or postbox	`GOBL-IT-SDI-ORG-ADDRESS-01` Address either street or post office box must be set
`street`	Latin1	`GOBL-IT-SDI-ORG-ADDRESS-02` Address street must use Latin-1 characters
`po_box`	Latin1	`GOBL-IT-SDI-ORG-ADDRESS-03` Address post office box must use Latin-1 characters
`country`	Present	`GOBL-IT-SDI-ORG-ADDRESS-04` Address country is required
`locality`	Present	`GOBL-IT-SDI-ORG-ADDRESS-05` Address locality is required
`locality`	Latin1	`GOBL-IT-SDI-ORG-ADDRESS-06` Address locality must use Latin-1 characters
`code`	Italian address Present	`GOBL-IT-SDI-ORG-ADDRESS-07` Italian address code is required
`code`	Italian address Matches ^\d$	`GOBL-IT-SDI-ORG-ADDRESS-08` Italian address code must be 5 digits

org.Attribute

Field	Test	Validation Code / Message
`type`	Length between 0 and 10	`GOBL-IT-SDI-ORG-ATTRIBUTE-01` Attribute type cannot be longer than 10 characters (TipoDato)

tax.Combo

Field	Test	Validation Code / Message
`ext`	VAT without percent Ext require [it-sdi-exempt]	`GOBL-IT-SDI-TAX-COMBO-01` VAT tax combo without percent requires ‘it-sdi-exempt’ extension
`ext`	Is retained tax Ext require [it-sdi-retained]	`GOBL-IT-SDI-TAX-COMBO-02` Retained tax combo requires ‘it-sdi-retained’ extension

pay.Instructions

Field	Test	Validation Code / Message
`ext`	Ext require [it-sdi-payment-means]	`GOBL-IT-SDI-PAY-INSTRUCTIONS-01` Payment instructions require ‘it-sdi-payment-means’ extension

pay.Record

Field	Test	Validation Code / Message
`ext`	Ext require [it-sdi-payment-means]	`GOBL-IT-SDI-PAY-RECORD-01` Payment advance requires ‘it-sdi-payment-means’ extension

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Italy SDI FatturaPA v1.x

Scenarios

bill/invoice

Extensions

SDI Transmission Format

SDI Document Type

Fiscal Regime Code

Exemption Code

Retained Tax Payment Reason Code

Payment Means

VAT Liability

Fund Type

Liquidation State

Shareholder State

Validation Rules

​Scenarios

​bill/invoice

​Extensions

​SDI Transmission Format

​SDI Document Type

​Fiscal Regime Code

​Exemption Code

​Retained Tax Payment Reason Code

​Payment Means

​VAT Liability

​Fund Type

​Liquidation State

​Shareholder State

​Validation Rules

Scenarios

bill/invoice

Extensions

SDI Transmission Format

SDI Document Type

Fiscal Regime Code

Exemption Code

Retained Tax Payment Reason Code

Payment Means

VAT Liability

Fund Type

Liquidation State

Shareholder State

Validation Rules