The Revenue Agency intervened, with provision n.166579/2020, updating the technical specifications of the XML path of the electronic invoice.
The new codes can be used from 01.10.2020. The same will, however, be mandatory for invoices sent to SDI from 01.01.2021 (until 31.12.2020 it is therefore possible to issue electronic invoices, sent to SDI, using the current codes).
To make the "Document Type"and "Nature" coding more precise with respect to current tax legislation and to allow the Revenue Agency to prepare a "better" pre-compiled VAT return, the following have been introduced:
Thus, for example, specific codes are provided to differentiate the invoices issued following the application of the reverse charge in the various cases envisaged (internal, intra-EU or extra-EU operations) and to identify self-invoices issued for self-consumption or free transfers;
In particular, specific codes are envisaged for non-taxable operations in order to identify the different cases in more detail;
With the new route, filling in the "amount" field relating to stamp duty will become optional. In the event that stamp duty is required to be paid, therefore, the completion of the "Stamp Data" field will remain mandatory, but the indication of the relevant amount will become optional.
The “Cura Italia” Legislative Decree provides for a series of measures to support liquidity through the banking system: among these the so-called. Attuazione del Fondo solidarietà mutui “prima casa”, sancita…
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