The Italian Revenue Agency has now released version 1.8 of the Compilation Guide of the Electronic Invoice and Esterometer (Guida alla compilazione FE ed esterometro). The updates reflect the latest changes in the FatturaPA technical documentation, valid from 1 October 2022, of which the main point is the inclusion of the new Type of Document “TD28”. The Compilation Guide also provides further clarification to the indications for the use of the “TD19” for the purchase of goods from the Republic of San Marino or from the Vatican City.
In this regard, the Compilation Guide’s previous version already stated that the transmission to the SDI of a “TD19” document type may be carried out by the buyer in the case of issuing a self-invoice for the purchase of goods from the Vatican City State, pursuant to Article 17, second paragraph of the Italian VAT Act. It is added, however, that the “TD19” must be compulsorily used in the case of the purchase of goods from the Republic of San Marino pursuant to Article 17, second paragraph of the Italian VAT Act, to integrate the invoice issued by the San Marino supplier in electronic format (see Circular no. 26 of 13/07/22).
Another update has also been made to Annex A of the FatturaPA B2B Technical specifications (version 1.7.1) only to describe in a more detailed way the cases of use of document types “TD17”, “TD18” and “TD19”, according to Italian legislation, and to further clarify the criteria for compiling certain fields of the xml layout in the case of use of “TD28”.
The compiled list of updates of the FatturaPA B2B Technical Specifications can be found here.