Electronic invoice, technical specifications change from 1 October 2022: news on controls
Electronic invoice, from 1 October 2022 the new technical specifications in version 1.7.1 will be usable. Among the new features are the changes to the checks carried out by the ES and the new layout relating to the XML file.
The Technical specifications of the electronic invoice.
In the highlight of the working period, theRevenue Agency updated the rules and the XML layout of electronic invoicing, with changes applicable as from from 1 October 2022.
A change is me controls accomplished, but not only. Among the changes made, the new document type TD28 for purchases from San Marino with VAT documented by paper invoice and change the block “Other Management Data”.
Electronic invoice, technical specifications change from 1 October 2022: news on controls
From 2 August 2022 the new technical specifications relating to electronic invoice. On the Invoices and Fees portal it is possible to view and download the version 1.7.1that from 1 October will change the rules for filling in the layout of e-invoices.
The technical rules are part of the interventions aimed at optimizing the process electronic invoicingalso considering the extension that took place from 1 July 2022.
The checks carried out by the ES are then updated to the documents transmitted and the trace of XML fileswith significant changes in the field of electronic invoicing between individuals.
It is the same list of the Agenzia delle Entrate adre le Announcements contained in the operational technical specifications from 1 October 2022 and in the layouts ordinary and simplified invoice.
Among these, the introduction of the document type TD28coding that will identify the purchase operations of goods from San Marino for which they were received paper invoices with VAT indication.
From 1 October, therefore, in the presence of a paper invoice issued by a San Marino supplier with VAT charged, the new code TD28 will be used and not the TD17 or TD19which, as stated in the technical specifications, must instead be the user for the payment of the tax pursuant toarticle 17, second paragraph of Presidential Decree 26 October 1972, n. 633in the event that the invoice received from the San Marino operator (electronic or paper) is without charge of the tax.
Electronic invoice, checks updated with new technical specifications from 1 October 2022
Among the most substantial changes those relating to checks on electronic invoices.
As part of the consistency check on the content of the files transmitted to the ES, the code 00476which will identify the hypotheses of rejection in the case of invoices showing at the same time in the country of the tax identification number of the transferor / provider and of the transferee / client a value other than IT.
Also changes to:
- control criterion forerror 00471 for document types TD01, TD02, TD03, TD06, TD24, TD25 and TD28 (ordinary invoice) and TD07 (simplified invoice);
- control criterion forerror 00472 for TD27 document types;
- control criterion forerror 00475 for document type TD28.
The description of code 00473 and error codes 00401, 00430 has also been updated in the new technical specifications.
Please refer to the detailed information provided by the Revenue Agency for further information.
- Revenue Agency – new technical specifications for electronic invoices from 1 October 2022
- Technical specifications version 1.7.1