From 1 October 2022, news in the electronic invoicing path – Fiscal Focus

The new technical specifications relating to the route to be used for the generation of the electronic invoicing XML file will come into force on 1 October 2022. The new version, number 1.7.1., Provides for a series of innovations concerning the controls, as well as the introduction of a new document type code, the TD28, to be used in the case of purchases from San Marino documented by a paper invoice with VAT. exposed.

New codes have been introduced for the AltriDatiGestinali block to report on the invoice the information about the regularization of the tax payable with payment via the F24 payment form and to report on the invoice the reference to the correct tax period of the transaction in the case of transactions for the extraction of goods from the VAT warehouse.

Document type code TD28 – In accordance with the new technical specifications, the VAT taxable person resident or established in Italy who receives a paper invoice with tax charge from a person resident in the Republic of San Marino, must issue an invoice, sending it to the SDI system, with document type TD28. in order to fulfill the obligation to communicate data relating to the sale of goods or services received from foreign operators, pursuant to article 1, paragraph 3-bis, of legislative decree no. 127. Therefore, pay attention to the fact that the function of the TD28 is to fulfill the communication obligations regarding the esterometer. Conversely, where it is necessary to carry out a VAT integration operation, or in cases where the invoice received from the San Marino operator (electronic or paper) is without charge of the tax, then the document type code to be used will be TD19.

As for the compilation, the fields dedicated to the transferor / provider must contain the data of the subject resident in the Republic of San Marino, while the transferee / customer will be the Italian buyer who proceeds to issue the TD28. In the “General Data” section, the date of execution of the operation indicated in the paper invoice issued by the San Marino C / P must be indicated. Following, as usual, the indication of the taxable amount and of the tax (as indicated in the paper invoice received) or, in cases of exemption or non-taxability, the corresponding nature code. Attention to field 2.1.1.4: the number of the paper invoice received from the San Marino supplier must be reported there.

The new error codes – Further innovations concern the automated checks on the content of the XML file.

Code 00471 will indicate a compilation error in field 2.1.1.1 for document types TD01, TD02, TD03, TD06, TD16, TD17, TD18, TD19, TD20, TD24, TD25 and TD28 (ordinary invoices) and TD07 (invoices simplified), in the event that the assignor / provider equal to the customer transferee has not been correctly indicated.

Conversely, the error code 00472, applicable to document types TD21 and TD27, will report the mismatch in field 2.1.1.1 between the transferor / provider and the transferee / client, given that these types of documents do not allow the indication of a transferor on the invoice. different from the transferee.

Finally, the error code 00476 verifies that for ordinary invoices and simplified invoices, a value other than IT has not been reported at the same time in the country of the tax identification number of the transferor / provider and of the transferee / client.

Other management data – The variables that can be entered in the “other management data” field are enriched with three new strings as regards the “Data type” field:

  • “F24” – This indication must be provided in the event of the regularization of the tax due with payment by means of the F24 payment form at the time of periodic payment of VAT;
  • “NellAnno” – To be used in the case of operations for the extraction of goods from the VAT warehouse, in order to report on the invoice the reference to the correct tax period of the operation. This value must be indicated in the event that the extraction from the VAT warehouse takes place in the same tax period in which the entry or purchase of the asset held in the warehouse was carried out;
  • “AnniPreced” – To be used in the case of extraction of goods from VAT deposit, in order to report on the invoice the reference to the correct tax period of the operation. The value must be indicated in the event that the withdrawal from the deposit takes place in a tax period subsequent to the one in which the purchase was made without payment of tax.

Updated description for nature code N7: VAT paid in another EU country (provision of telecommunications, tele-broadcasting and electronic services pursuant to art.7-octies, paragraph 1 letter a, b, art.74-sexies Presidential Decree 633/72).

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About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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