We all remember the previous big shift in Italian e-invoicing. As of January 2018 all sales invoices for the Italian domestic market had to be presented by the suppliers to the SDI (Sistema di Interscambio), and when qualified by the SDI, the SDI took care of delivery to the final recipient aka the buyer. This is a clear example of a CTC (continuous tax clearanceor pre-clearance) model as also seen in the South America’s.
July 2022 (as a a delay has been announced) will be the next important evolution:
- suppliers are mandated to report the sales invoices also for non-domestic buyers
- buyers are mandated to report the purchase invoices from non-domestic suppliers.
This reporting will be integrated in the same SDI flow, however SDI will not take care of the actual delivery of these invoices.
At the same time the new version of the Fattura XML layout (V 1.6.3) has been adapted to support this new scope, where we have 3 important elements that changed:
- New Document type (TipoDocumento)
- New Transaction Nature codes (Natura)
- New Contribution types (TipoRitenuta)
What is the impact for an Italian company then?
For sales invoices, the scope change implies all invoices to be reported and to have 2 distinct flows:
- Domestic invoices are reported to SDI – SDI takes care of the delivery to the Italian buyer
- Non-domestic invoices are to be reported to SDI but you still need to deliver by your proper means to the final customer. You may assume the customer will not support the Italian XML syntax.
So for non-domestic sales, you have to implement invoice reporting alongside actual invoice delivery and make sure these are kept in sync. Besides the document flow, attention needs to be given to the tax exempt coding that need to be specified according to pre-defined values.
For the purchase invoices, the impact on document flow could be even more important. Tax encoding definition for purchase invoices will be most probably within the scope of your ERP. To be able to provide the necessary data to SDI, these invoices need to be extracted from your ERP. This data in parallel needs to be made available to your service provider that you selected for the SDI exchange. Feedback from SDI needs to be monitored, so you can keep your ERP in sync with what SDI will have accepted.
When selecting a solution for these new requirements, consider following:
- For international sales invoices, you may pre-condition actual delivery to SDI feedback to avoid discrepancy
- For purchase invoices, establish a separate flow with SDI feedback consolidation
- Mapping ERP data formats or billing data to FatturaPA could be a comfort service offered by your e-invoicing partner
- Define the reconciliation flow and perhaps implement monitoring solution where SDI feedback is consolidated on the original document
The ViaAdValvas platfom provides all these services, comfort is what we bring! Do not hesitate to contact us if you have queries, we are here to provide the comfort you need!