The Italian Revenue Agency (Agenzia delle Entrate) has announced important updates to the Italian mandatory e-invoicing “FatturaPA” technical specifications and schemas.
The technical documentation has been updated to version 1.9 and will be effective from 1 April 2025.
A summary of the main changes introduced by this updated version are as follows:
· Introduction of Document Type “TD29”, specifically for reporting omitted or irregular invoices.
· Updated Description of “TD20”, to remove scenarios now covered by TD29.
· New Tax Regime Code “RF20”, applicable to taxpayers under the cross-border VAT exemption regime established by EU Directive 2020/285.
· Revised Value Codes for Fuel Sales, replacing “27101943″ with new codes “27101942” and “27101944” (for gas oils with specific sulphur content).
· Updates to error codes 00471, 00473, 00475, 00404 and 00409, mainly to include the new type of document “TD29” and 00460 to accommodate the cross-border VAT exemption regime established by EU Directive 2020/285.
