it

README

🇮🇹 GOBL Italy Tax Regime

Italy uses the FatturaPA format for their e-invoicing system.

Example IT GOBL files can be found in the examples (YAML uncalculated documents) and examples/out (JSON calculated envelopes) subdirectories.

Public Documentation

FatturaPA

• Historical Documentation
• Schema V1.2.1 Spec Table View (EN) - by far the most comprehensible spec doc. Since the difference between 1.2.2 and 1.2.1 is minimal, this is perfectly usable.
• Schema V1.2.2 PDF (IT) - most up-to-date but difficult
• XSD V1.2.2
• FatturaPA filling guide - useful to understand what values to choose within the extensions (e.g. Natura)

Changes from 1.2.1 to 1.2.2

• Documentation changes: TD25, N1, N6.2, N7
• Addition of TD28: Acquisti da San Marino con IVA (fattura cartacea)

Tax Rates

• IRPEF
• IVA (VAT)

Tax Definitions

• Fiscal Code (Codice Fiscale)
• VAT Number (Partita IVA)
• Agenzia Entrate (Tax Office) IVA Doc

Italy specifics

Italy requires all invoices to comply with the FatturaPA format which includes support for a specific set of fields unique to Italy. GOBL tries to guess what the best options are so that the conversion process is simple, but some data needs to be added manually.

Unfortunately, the FatturaPA format adds considerable complexity as it was designed for two purposes in one format:

• Regular invoices sent to customers, and,
• Invoices received from suppliers that are not part of the Italian system, these are described as "self-billed" invoices.

A better way to consider electronic invoices in Italy is perhaps to think of them as micro-tax-declarations as opposed to just a format designed to ease the communication with customers.

We've tried to describe how to deal with many of the exception cases and special usages in this page, but if you find something that is not supported, please get in touch.

Reverse Charge Mechanism

The regular approach in GOBL to indicate that an invoice is subject to the "reverse charge" mechanism, is simply to include the reverse-charge tag inside the invoice's tax section.

Unfortunately in Italy this alone is not sufficient, each line item inside the document needs to be attributed with a specific exemption code. These are defined in the "Nature" (Natura) section below. Take the following line for example:

{
  "quantity": "20",
  "item": {
    "name": "Development services",
    "price": "90.00"
  },
  "taxes": [
    {
      "cat": "VAT",
      "rate": "exempt",
      "ext": {
        "it-sdi-nature": "N6.9"
      }
    }
  ]
}

When converting to FatturaPA the "Nature" code will be set to N6.9.

Stamp Duty

Stamp Duty ("Imposta di bollo") is a fixed priced tax applied to the production, request, or presentation of certain documents: civil, commercial, judicial and extrajudicial documents, on notices, or posters.

These can be added to GOBL Invoices as "charges" (bill.Charge) defined with the stamp-duty (it.ChargeKeyStampDuty) key, for example:

{
  "charges": [
    {
      "key": "stamp-duty",
      "amount": "2.00",
      "reason": "Imposta di bollo"
    }
  ]
}

See also examples/stamp-duty.json.

Numero REA

If you need to include an REA number ("Repertorio delle notizie Economiche e Amministrative") in your invoices, you can use the registration (org.Registration property of a org.Part object.

The fields used are:

• capital - share capital
• currency - currency of the share capital, usually EUR
• office - province code for the company
• entry - registration number itself

For example:

{
  "registration": {
    "capital": "50000.00",
    "currency": "EUR",
    "office": "RM",
    "entry": "123456"
  }
}

Tax System - "Regime Fiscale"

The tax system ("Regime Fiscale") needs to be defined to suppliers in all Italian FatturaPA invoices. The default code RF01 will always be used unless overridden in an extension field with the it-sdi-fiscal-regime tag.

The following identities are defined:

Code	Description
RF01	Ordinary
RF02	Minimum taxpayers (Art. 1, section 96-117, Italian Law 244/07)
RF04	Agriculture and connected activities and fishing (Arts. 34 and 34-bis, Italian Presidential Decree 633/72)
RF05	Sale of salts and tobaccos (Art. 74, section 1, Italian Presidential Decree 633/72)
RF06	Match sales (Art. 74, section 1, Italian Presidential Decree 633/72)
RF07	Publishing (Art. 74, section 1, Italian Presidential Decree 633/72)
RF08	Management of public telephone services (Art. 74, section 1, Italian Presidential Decree 633/72)
RF09	Resale of public transport and parking documents (Art. 74, section 1, Italian Presidential Decree 633/72)
RF10	Entertainment, gaming and other activities referred to by the tariff attached to Italian Presidential Decree 640/72 (Art. 74, section 6, Italian Presidential Decree 633/72)
RF11	Travel and tourism agencies (Art. 74-ter, Italian Presidential Decree 633/72)
RF12	Farmhouse accommodation/restaurants (Art. 5, section 2, Italian law 413/91)
RF13	Door-to-door sales (Art. 25-bis, section 6, Italian Presidential Decree 600/73)
RF14	Resale of used goods, artworks, antiques or collector's items (Art. 36, Italian Decree Law 41/95)
RF15	Artwork, antiques or collector's items auction agencies (Art. 40-bis, Italian Decree Law 41/95)
RF16	VAT paid in cash by P.A. (Art. 6, section 5, Italian Presidential Decree 633/72)
RF17	VAT paid in cash by subjects with business turnover below Euro 200,000 (Art. 7, Italian Decree Law 185/2008)
RF18	Other
RF19	Flat rate (Art. 1, section 54-89, Italian Law 190/2014)

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "supplier": {
    "name": "MªF. Services",
    "tax_id": {
      "country": "IT",
      "code": "12345678903"
    },
    "ext": {
      "it-sdi-fiscal-regime": "RF02"
    }
  }
  // [...]
}

Payment Means (ModalitaPagamento)

The FatturaPA format defines its own set of payment means to declare invoices with the SDI. Take the following example of the payment property inside an invoice:

{
  "payment": {
    "instructions": {
      "key": "credit-transfer",
      "bank": {
        "iban": "IT60X0542811101000000123456",
        "bic": "ABCDITMM"
      }
    }
  }
}

The following table describes how to map the Italian payment means codes to those of GOBL. The list is somewhat based on the official mapping of the FatturaPA codes to EU Semantic invoice definition, more details available here.

Code	Key(s)	Description
MP01	cash, other	Cash
MP02	cheque	Cheque
MP03	bank-draft	Banker's draft
MP04	cash+treasury	Cash at Treasury
MP05	credit-transfer	bank transfer
MP06	promissory-note	Promissory Note
MP07	other+payment-slip	Pre-compiled bank payment slip
MP08	card, online	Any type of payment card
MP09	direct-debit+rid	Direct debit (RID)
MP10	direct-debit+rid-utility	Utilities direct debit (RID utenze)
MP11	direct-debit+rid-fast	Fast direct debit (RID veloce)
MP12	direct-debit+riba	Collection order (RIBA)
MP13	debit-transfer	Payment by notice (MAV)
MP14	other+tax-receipt	Tax office quittance
MP15	other+special-account	Transfer on special accounting accounts
MP16	direct-debit	Direct Debit
MP17	direct-debit+post-office	Order for direct payment from post office account
MP18	cheque+post-office	Bulletin postal account
MP19	direct-debiy+sepa	SEPA Direct Debit (default type of direct debit)
MP20	direct-debit+sepa-core	SEPA Direct Debit CORE
MP21	direct-debit+sepa-b2b	SEPA Direct Debit B2B
MP22	netting	Deduction on sums already collected from previous transactions.
MP23	online+pagopa	PagoPA

Document Type (TipoDocumento)

All Italian invoices must be identified with a specific type code defined by the FatturaPA format. The following table helps identify how GOBL will map the expected Italian code with a combination of the Invoice Type and tax tags.

Code	Type	Tax Tags	Description
TD01	standard		Regular Invoice
TD02	standard	partial	Advance or down payment on invoice
TD03	standard	partial, freelance	Advance or down payment on freelance invoice
TD04	credit-note		Credit note
TD05	debit-note		Debit note
TD06	standard	freelance	Freelancer Invoice - includes retained taxes
TD07	standard	simplified	Simplified (no customer)
TD08	credit-note	simplified	Simplified Credit Note (no customer)
TD09	debit-note	simplified	Simplified Debit Note (no customer)
TD16	standard	self-billed, reverse-charge	reverse charge internal invoice integration
TD17	standard	self-billed, import	integration/self invoicing for purchase services from abroad
TD18	standard	self-billed, import, goods-eu	integration for purchase of intra UE goods
TD19	standard	self-billed, import, goods	integration/self invoicing for purchase of goods ex art.17 c.2 DPR 633/72
TD20	standard	self-billed, regularization	self invoicing for regularisation and integration of invoices (ex art.6 c.8 and 9-bis d.lgs 471/97 or art.46 c.5 D.L. 331/93)
TD21	standard	self-billed, ceiling-exceeded	Self invoicing when goods are bought for export without VAT until a certain limit. If limit is exceeded, they must issue an invoice of type TD21. (Autofaturra per splafonamento)
TD22	standard	self-billed, goods-extracted	extractions of goods from VAT Warehouse
TD23	standard	self-billed, goods-with-tax	extractions of goods from VAT Warehouse with payment of VAT
TD24	standard	deferred	"deferred invoice ex art.21, c.4, lett. a) DPR 633/72"
TD25	standard	deferred, third-period	"deferred invoice ex art.21, c.4, third period lett. b) DPR 633/72"
TD26	standard	depreciable-assets	sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72)
TD27	standard	self-billed	self invoicing for self consumption or for free transfer without recourse
TD28	standard	self-billed, san-marino-paper	Purchases from San Marino with VAT (paper invoice)

Line Nature Code (Natura)

The "Natura" code is required when identifying why a single row inside an invoice does not include VAT. With the rate field set to exempt, on the of the following codes should be provided in the code field:

Code	Description
N1	excluded pursuant to Art. 15, DPR 633/72
N2.1	not subject to VAT under the articles from 7 to 7-septies of DPR 633/72
N2.2	not subject – other cases
N3.1	not taxable - exportations
N3.2	not taxable - intra Community transfers
N3.3	not taxable - transfers to San Marino
N3.4	not taxable - transactions treated as export supplies
N3.5	not taxable - for declaration of intent
N3.6	not taxable – other transactions that don’t contribute to the determination of ceiling
N4	exempt
N5	margin regime / VAT not exposed on invoice
N6.1	reverse charge - transfer of scrap and of other recyclable materials
N6.2	reverse charge - transfer of gold and pure silver pursuant to law 7/2000 as well as used jewelery to OPO
N6.3	reverse charge - subcontracting in the construction sector
N6.4	reverse charge - transfer of buildings
N6.5	reverse charge - transfer of mobile phones
N6.6	reverse charge - transfer of electronic products
N6.7	reverse charge - provisions in the construction and related sectors
N6.8	reverse charge - transactions in the energy sector
N6.9	reverse charge - other cases
N7	"VAT paid in other EU countries (telecommunications, tele-broadcasting and electronic services provision pursuant to Art. 7 -octies letter a, b, art. 74-sexies Italian Presidential Decree 633/72)"

Withholding Type (TipoRitenuta)

Withholding types are different categories of withheld taxes that can be applied alongside VAT. The following list identifies those currently supported by GOBL:

Code	Tax Category Code	Description
RT01	IRPEF	witholding tax natural persons
RT02	IRES	witholding corporate entities
RT03	INPS	INPS contribution
RT04	ENASARCO	ENASARCO contribution
RT05	ENPAM	ENPAM contribution
RT06	not supported	Other social security contribution

Fund Type (TipoCassa)

The Fund Type field is used in very specific circumstances and is currently not supported by GOBL. The following table lists the known types for future implementation.

Code	Description
TC01	National Pension and Welfare Fund for Lawyers and Solicitors
TC02	Pension fund for accountants
TC03	Pension and welfare fund for surveyors
TC04	National pension and welfare fund for self-employed engineers and architects
TC05	National fund for solicitors
TC06	National pension and welfare fund for bookkeepers and commercial experts
TC07	National welfare board for sales agents and representatives (ENASARCO - Ente Nazionale Assistenza Agenti e Rappresentanti di Commercio)
TC08	National pension and welfare board for employment consultants (ENPACL - Ente Nazionale Previdenza e Assistenza Consulenti del Lavoro)
TC09	National pension and welfare board for doctors (ENPAM - Ente Nazionale Previdenza e Assistenza Medici)
TC10	National pension and welfare board for pharmacists (ENPAF - Ente Nazionale Previdenza e Assistenza Farmacisti )
TC11	National pension and welfare board for veterinary physicians (ENPAV - Ente Nazionale Previdenza e Assistenza Veterinari)
TC12	National pension and welfare board for agricultural employees (ENPAIA - Ente Nazionale Previdenza e Assistenza Impiegati dell'Agricoltura)
TC13	Pension fund for employees of shipping companies and maritime agencies)
TC14	National pension institute for Italian journalists (INPGI - Istituto Nazionale Previdenza Giornalisti Italiani)
TC15	National welfare board for orphans of Italian doctors (ONAOSI - Opera Nazionale Assistenza Orfani Sanitari Italiani)
TC16	Autonomous supplementary welfare fund for Italian journalists (CASAGIT - Cassa Autonoma Assistenza Integrativa Giornalisti Italiani)
TC17	Pension board for industrial experts and graduate industrial experts (EPPI - Ente Previdenza Periti Industriali e Periti Industriali Laureati)
TC18	National multi-category pension and welfare board (EPAP - Ente Previdenza e Assistenza Pluricategoriale)
TC19	National pension and welfare board for biologists (ENPAB - Ente Nazionale Previdenza e Assistenza Biologi)
TC20	National pension and welfare board for the nursing profession (ENPAPI - Ente Nazionale Previdenza e Assistenza Professione Infermieristica)
TC21	National pension and welfare board for psychologists (ENPAP - Ente Nazionale Previdenza e Assistenza Psicologi)
TC22	National Social Security Institute (INPS - Istituto Nazionale della Previdenza Sociale)

TODO

• Document Codice Destinatario (uses inbox codes)

Documentation

Overview

Package it provides the Italian tax regime.

Index

• Constants
• func New() *tax.RegimeDef
• func Normalize(doc interface{})
• func Validate(doc interface{}) error

Constants

const (
	// https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef
	TaxCategoryIRPEF    cbc.Code = "IRPEF"
	TaxCategoryIRES     cbc.Code = "IRES"
	TaxCategoryINPS     cbc.Code = "INPS"
	TaxCategoryENASARCO cbc.Code = "ENASARCO"
	TaxCategoryENPAM    cbc.Code = "ENPAM"
)

Local tax category definitions which are not considered standard. There is a 6th retained tax type, RT06 "Other contributions", which is currently not supported.

const (
	KeyFatturaPATipoRitenuta      cbc.Key = "fatturapa-tipo-ritenuta"
	KeyFatturaPAModalitaPagamento cbc.Key = "fatturapa-modalita-pagamento"
)

Keys used for meta data from external sources.

const (
	ChargeKeyStampDuty cbc.Key = "stamp-duty"
)

List of charge types specific to the italian regime.

const (
	// IdentityKeyFiscalCode is the type of identity that represents the Italian
	// "Codice Fiscale", a fiscal code issued to individuals and other taxable entities
	// that is independent from the "Partita IVA" or VAT number used by businesses.
	IdentityKeyFiscalCode cbc.Key = "it-fiscal-code"
)

Functions

func New

func New() *tax.RegimeDef

New instantiates a new Italian regime.

func Normalize

func Normalize(doc interface{})

Normalize will perform any regime specific calculations.

func Validate

func Validate(doc interface{}) error

Validate checks the document type and determines if it can be validated.