Skip to main content
Italy’s tax system is administered by the Agenzia delle Entrate (Revenue Agency). All invoices must comply with the FatturaPA electronic format, transmitted through the Sistema di Interscambio (SDI). IVA (Imposta sul Valore Aggiunto) applies at standard, reduced, intermediate, and minimum rates covering various categories of goods and services. Businesses are identified by their Partita IVA (VAT number), an 11-digit code, and by the Codice Fiscale (fiscal code) for individuals and entities. The FatturaPA format requires a Codice Destinatario (recipient code) or PEC (certified email) for invoice routing. Every supplier must declare a fiscal regime (Regime Fiscale, e.g. RF01 Ordinary, RF19 Flat rate) in their invoices. The FatturaPA format supports an extensive set of document types (TD01-TD28) covering standard invoices, self-billed invoices, and various special cases. Line items may require Nature (Natura) codes to explain VAT exemptions or reverse charge situations. Stamp duty (Imposta di bollo) applies to certain exempt invoices. Withholding taxes (IRPEF, IRES, INPS, ENASARCO, ENPAM) can be applied alongside VAT. Both credit notes and debit notes are supported for corrections.

​
Base Details

​
Tax Categories

​
VAT Rates

​
Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

​
Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note
  • debit-note

​
Scenarios

​
bill/invoice

Filters:
  • Tags: reverse-charge
Output:
  • Note: Reverse Charge / Inversione del soggetto passivo (reverse-charge)

​
Validation Rules