⚡️ FatturaPA⚡️ : Update on mandatory reporting in Italy
E-Invoicing

Italy – New E-Reporting rules coming into force in January 2022

| | Product Manager software applications/services electronic business data exchange, SEEBURGER AG
Italy – New E-Reporting rules coming into force in January 2022

New Italian Budget Law no. 178/2020 requires cross-border invoices to be reported to SdI in FatturaPA XML standard, as of 1st January 2022.

So far, it’s only been necessary for domestic invoices to go through Italy’s SdI platform, while cross-border sales and purchase invoices have had to be reported to Esterometro on a quarterly basis. This will change at the beginning of 2022.

Update to our blog of 21 June 2021 Italy – New archiving rules postponed from June 2021 to January 2022

These new rules for cross-border transactions include a number of changes. The latest version of the FatturaPA invoice schema has added additional formats for the new reporting requirements for non-domestic, cross-border invoices. The AGID guide GUIDA ALLA COMPILAZIONE DELLE FATTURE ELETTRONICHE E DELL’ESTEROMETRO describes how to create a FatturaPA XML for various scenarios.

A FatturaPA XML, which is reported to the exchange system SdI for a cross-border invoice, is not an actual invoice. It is data which has been extracted from an invoice sent from a supplier to a buyer in the format and way they have agreed amongst themselves. This may have been a paper-based invoice sent through the postal service, or a pdf invoice emailed to a cross-border buyer.

For an Italian supplier, it may be challenging to issue a cross-border invoice at the same time as submitting the invoice data in a FatturaPA XML file to SdI and waiting for a status response. If this response highlights errors, resolving these will have an impact on the actual invoice. Although this process has been available on a voluntary basis since the beginning of B2B e-invoicing through the SdI, it will become mandatory in 2022.

For an Italian buyer cross-border purchase invoices need to be reported to SdI in FatturaPA XML format.

When an Italian purchaser receives an invoice from a non-EU supplier or foreign intracommunity supplier – whatever the agreed invoice format and communication channel –a FatturaPA XML needs to be reported to SdI. Cross-border purchase invoices need to be issued in the FatturaPA XML Format with document types (“tipo document”) TD17, TD18, TD19 and TD20. You are able to embed the original purchase invoice in the FatturaPA XML Format, which stores the purchase invoice with the reported FatturaPA XML file. This SdI reporting process has been possible on a voluntary basis since October 2020 and will become mandatory in 2022.

What will you need to do when sending and receiving Italian invoices across borders?

  • Automatically generate and transmit a FatturaPA invoice upon receiving a cross-border invoice.
  • Embed the original cross-border invoice in the FatturaPA invoice (optional).
  • Submit the FatturaPA invoice to SdI.
  • Receive and monitor status responses from SdI and trigger corrections when necessary.
  • Archive successfully reported FatturaPA XML invoices, possibly with embedded original invoices under Italian legislation.

A FatturaPA XML needs to be sent for every cross-border transaction not covered by the exceptions below, by the 15th day of the month following the month in which the completed transaction was confirmed. From January 1st 2022, Esterometro will be abolished and replaced by the FatturaPA for cross-border invoices.

Our understanding is that there is no obligation to electronically report cross-border transactions for sales of goods or services documented in a customs declaration, or for which an electronic invoice has already been issued or received e.g. an invoice a foreign supplier has send in FatturaPA format through SdI.

How can SEEBURGER help you comply with Italy’s new e-invoicing changes from 1st January 2022?

Since Italy’s 2015 mandate to issue e-invoices to public administration agencies through the SdI, SEEBURGER has been a registered technical e-invoicing intermediary, using SDICOOP web services to integrate with the SdI. Following the extension of the mandate to B2B and B2C, SEEBURGER’s E-Invoicing Service for Italy generates FatturaPA XML invoices for public and private sector and sends them to the SdI platform – independently if they are for domestic or cross-border invoices. SEEBURGER’s Italian E-Invoicing Service also enables you to receive domestic invoices from SdI.

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Gerrit Onken

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Gerrit Onken has been at SEEBURGER AG since 2010 as a product manager for software applications and for electronic data exchange services for the business sector. He focuses on solutions for SAP, electronic invoicing (e-invoicing) and innovations for digitalizing business and technical processes for globally-active customers. Originally a banker, Gerrit Onken went on to graduate in business administration, majoring in industrial management and business informatics. After working in the financial sector, he worked as a manager and project manager from 2004 to 2010 for one of the top five corporate consultancies, working with international BPOs in the banking and automotive industries.