From 4 May 2020, it will be possible to use a new xml layout for electronic invoices with important news.
This is what emerges with the directorial provision n. 99922, published on February 28, 2020, with which the Revenue Agency, in fact, has adopted the new technical specifications (version 1.6.) Of the xml layout, intervening, in particular, at the request of operators and trade associations, on the codes "Document Type" and "Nature".
The provision also specifies that from 4 May 2020 and until 30 September 2020 the Exchange System will still accept electronic invoices and variation notes prepared both with the new scheme and with the one currently used. Instead, from 1 October 2020, the Exchange System will only accept documents structured with the new xml layout. Furthermore, in the provision, the deadline for joining the Agency's consultation and conservation service is postponed to 4 May 2020.
THE NEW DOCUMENT TYPES
With the expansion of the types of documents that can be transmitted to the ES, together with the greater detail of the nature codes, it will be possible on the one hand to have greater flexibility in preparing the e-invoices and, on the other hand, to allow the Agency of revenue to prepare more precisely the pre-filled VAT return. For example, the following codes are provided for the integration of the invoice:
- code TD16: invoice integration following internal reverse charge;
- code TD17: integration / self-billing for the purchase of services from abroad;
- code TD18: integration for the purchase of intra-community goods;
- code TD19: integration / self-billing for the purchase of goods pursuant to art. 17 paragraph 2 of Presidential Decree 633/1972.
It should be noted that with the use of the new codes it will be possible to avoid transmitting the esterometer for foreign passive invoices, both EU and extra-EU.
Another code to report concerns invoices for self-consumption or for free transfers that, currently, must be sent with the TD01 code, but from May 4 (compulsorily from October 1) they must be sent with the TD27 code.
I NUOVI CODICI NATURA
Also important are the new codes that concern the nature of the operations shown on the invoice.
Among others, it should be noted that the nature code N.2. relating to non-subject transactions is divided into N2.1. for cases from 7 to 7-septies of Presidential Decree 633/1972 and N.2.2. for other cases of non-subjects.
Changes, also from 1 October 2020, are also noted for:
- the N3 code (non-taxable operations): it will be necessary to use the detailed codes that go from N3.1. to N3.6;
- the N6 code (reverse charge): in this case too, detailed codes from N6.1 are provided. to N6.9 with subcodes related to the types of operations subject to reverse charge such as, for example, the disposal of scrap, mobile phones, operations in the energy sector.
Just as an example, going a little more in detail, for the code N3, the subdivision is as follows:
- N3.1: exports;
- N3.2: intra-community transfers;
- N3.3: sales to San Marino;
- N3.4: operations assimilated to export sales;
- N3.5: non-taxable operations following a declaration of intent;
- N3.6: other operations that do not contribute to the formation of the ceiling.