Electronic invoice 1.6.1

29 September 2020
Updated the layout of the electronic invoice.

With provision 99922 of 28 February 2020, the Revenue Agency ordered the update of the electronic invoice layout to the new version 1.6.
Subsequently, following the crisis due to the COVID-19 epidemic, with provision 166579 of 20 April 2020, the end of validity dates for some codes and the effective date of the new controls have been adjusted.

From 1st October 2020 it is possible to use the new xml layout at version 1.6.1.
Until 31 December 2020, the Interchange System will also accept invoices and variation notes filled in with the previous version (1.5), but from 1st January 2021 the only valid version will be 1.6.1.

The changes that have been made to the new layout compared to the previous one are as follows.

New codes for "TypeDocument" (field TDXX):

  • TD16 - Invoice integration for internal reverse charge

  • TD17 - Integration/self-invoicing for the purchase of services from abroad

  • TD18 - Integration for the purchase of intra-community goods

  • TD19 - Supplement/self-invoice for the purchase of goods from abroad

  • TD20 - Self-invoice for regularization and integration of invoices

  • TD21 - Self-invoicing for flashing

  • TD22 - Extraction of goods from the VAT warehouse

  • TD23 - Extraction of goods from the VAT warehouse with payment of VAT

  • TD24 - Deferred invoice pursuant to art. 21, paragraph 4, lett. to)

  • TD25 - Deferred invoice pursuant to article 21, paragraph 4, third period, letter b)

  • TD26 - Transfer of depreciable goods and for internal transfers

  • TD27 - Invoice for self-consumption or for free transfers without compensation

New sub-codes for non-subject operations (N2) under "Nature" (field NX):

  • N2.1 for transactions not subject to VAT pursuant to articles From 7 to 7-septies of Presidential Decree 633/72.

  • N2.2 for operations not subject to other cases.

New sub-codes for non-taxable operations (N3) under "Nature" (field NX):

  • N3.1 - not taxable - exports.

  • N3.2 - not taxable - intra-community supplies.

  • N3.3 - not taxable - transfers to San Marino.

  • N3.4 - not taxable - operations assimilated to export supplies.

  • N3.5 - not taxable - following declarations of intent.

  • N3.6 - non-taxable - other operations which do not contribute to the formation of the ceiling.

New sub-codes for reverse charge operations (N6) under "Nature" (field NX):

  • N6.1 - reverse charge - supply of scrap and other salvage materials.

  • N6.2 - reverse charge - supply of pure gold and silver.

  • N6.3 - reverse charge - subcontracting in the construction sector.

  • N6.4 - reverse charge - sale of buildings).

  • N6.5 - reverse charge - supply of mobile phones.

  • N6.6 - reverse charge - supply of electronic products.

  • N6.7 - reverse charge - services in the construction sector and related sectors.

  • N6.8 - reverse charge - energy sector transactions.

  • N6.9 - reverse charge - other cases.

New codes for the "TipoRitenuta" field (RTXX field):

  • RT03 - INPS contribution.

  • RT04 - ENASARCO contribution.

  • RT05 - ENPAM contribution.

  • RT06 - Other social security contribution.

Other Changes:

  • New optional field "SistemaImittente", with which it is possible to identify the system in which xml file was produced.

  • With the entry into force of version 1.6.1 only, it will not be possible to use the "parent" codes N2, N3 and N6, but only the sub-codes indicated.

  • Recurrence of the "Withholding" block is possible.

  • The maximum length of the "Import" field in the "ScontoMaggiorazione" block has been increased from 15 to 21 characters.

  • The "DatiBollo" field can only assume the value "YES".

  • The "PECDestinatario" field is subject to checks to exclude errors in the compilation.

The eIFE Invoice Editor has been updated to version 1.6.1, and it will be available starting October 1st.