Italy has published a new Provvedimento containing updates in the technical specifications of the FatturaPA. The new technical specifications eliminate mentions to Esterometro, introduce new codes for the AltriDatiGestinali block, and include new validations.
The Provvedimento also clarifies that reporting cross-border invoice data through a FatturaPA is optional if a bolletta doganale had been issued, or if a proper cross-border invoice FatturaPA had been issued or received.
The Provvedimento and the new technical specifications enter into effect on 1 January 2022 and are available in Italian on the tax authority’s website.
Italy: New technical specifications published
Gabriel Pezzato
November 23, 2021
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Author
Gabriel Pezzato
Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.
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