e-bill with new technical specifications from 1 October 2022
On 1 August 2022, the Revenue Agency published, within the thematic area dedicated to electronic invoices and electronic fees, the version 1.7.1 of the Technical specificationsas well as the tabular representation of the layouts of the ordinary and simplified invoice and of the related xsd schemes to insert:
– the new invoice in the ordinary document type TD28 for communications of the purchase of goods from San Marino for which paper invoices indicating VAT have been received;
– the new codes for the block “Other Management Data“By means of the model shown on the invoice, on the one hand, the information of the regularization of the tax payable with payment F24 and, on the other hand, the reference to the correct tax period of the transaction in the case of extraction operations goods from the VAT warehouse;
– the new check on the invoice with code 00476 to verify the non-admissibility of an invoice showing at the same time, in the tax identification country of the transferor / provider and the buyer transferee, a value other than IT.
In addition, i will be modified control criteria for:
– Ierror 00471relating to documents TD01, TD02, TD03, TD06, TD24, TD25 and TD28 (ordinary invoice) and TD07 (simplified invoice);
– Ierror 00472relating to the document type TD27;
– Ierror 00475relating to the document type TD28.
Finally, the conf:
– of code 00473 and modified the control criterion for the document type TD28;
– error codes 00401 and 00430;
– of nature N7.
Purchases of goods from San Marino
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New encodings for the “AltriDatiGestionale” block
At the end of reporting the information on the invoice regularization of the tax payable with payment using the F24 payment form, in the periodic payment of VAT, the element TypeData must be set with the string “F24“.
In the case of extraction of goods from VAT warehousein order to report on the invoice the reference to the correct tax period of the transaction, the element TypeData must be set with the string:
– “NellAnno”, in the event that the extraction from the VAT deposit takes place in the same tax period in which the entry or purchase of the asset held in the deposit was made;
– “AnniPreced”, in the event that the withdrawal from the deposit takes place in a posting period to the one in which the purchase was made after the purchase without posting payment.
Consistency checks on the content of the electronic invoice
I note that the Exchange System, in order to ensure the consistency of the content of the information elements required by the technical rules, some consistency checks and, if successful, it complies with the aforementioned rules, the document is rejected indicating the need.
The new code 00476 indicates that, in the event of:
– ordinary invoices, elements 1.2.1.1.1
– simplified invoices, elements 1.2.1.1
Basically, an invoice is not allowed which simultaneously shows, in the country of the tax identification number of the transferor / provider and of the transferee / customer, a value other than IT.
Furthermore, they were modification I control criteria for errors:
– 00471which indicates that, for the value referred to in element 2.1.1.1
– 00472which, for ordinary invoices only, indicates that, for the value referred to in element 2.1.1.1
– 00475which, for ordinary invoices only, indicates that, for the value referred to in element 2.1.1.1
Finally, the conf:
– of the code 00473which, for ordinary invoices only, indicates that, for the indicator value in element 2.1.1.1
– of the code 00401which occurs, for ordinary invoices, when the value referred to in element 2.2.1.14
– of the code 00430which occurs, only for ordinary invoices, when the value referred to in element 2.2.2.2