it

README

IT

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

Public Documentations

FatturaPA

Historical Documentations

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

Tax Rates

IRPEF IVA (VAT)

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 Definitions

Fiscal Code (Codice Fiscale)

VAT Number (Partita IVA)

Agenzia Entrate (Tax Office) IVA Doc

Challenges

Special Codes (WIP)

FatturaPA demands very specific categorization for the type of economic activity, document type, fund type, etc. It will be a challenge to map these onto GOBL constructs.

RegimeFiscale (Tax System)

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)"

TipoCassa (Fund Type)

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)

ModalitaPagamento (Payment Method)

Code	Key	SubKey	Description
MP01	cash		Cash
MP02	cheque		cheque
MP03	bank-draft		Banker's draft
MP04	cash	treasury	Cash at Treasury
MP05	credit-transfer		bank transfer
MP06	NA		money order
MP07	NA		pre-compiled bank payment slip
MP08	card		payment card
MP09	direct-debit		direct debit
MP10	direct-debit	utilities	Utilities direct debit (must be rare!)
MP11	direct-debit	fast	fast direct debit
MP12	NA		collection order
MP13	NA		payment by notice
MP14	NA		tax office quittance
MP15	NA		transfer on special accounting accounts
MP16	NA		order for direct payment from bank account
MP17	NA		order for direct payment from post office account
MP18	NA		bulletin postal account
MP19	direct-debit	sepa	SEPA Direct Debit
MP20	direct-debit	sepa-core	SEPA Direct Debit CORE
MP21	direct-debit	sepa-b2b	SEPA Direct Debit B2B
MP22	credit		Deduction on sums already collected
MP23	online	pagopa	PagoPA

TipoDocumento (Document Type)

Code	Type	Scheme / Condition	Description
TD01			Regular Invoice
TD02	partial		Advance or down payment on invoice
TD03	partial	freelancer	Advance or down payment on freelance invoice
TD04	credit-note		Credit note
TD05	debit-note		Debit note
TD06		freelancer	Freelancer Invoice - includes retained taxes
TD07	simplified		Simplified (*)
TD08	credit-note	no customer	Simplified Credit Note (*)
TD09	debit-note	no customer	Simplified Debit Note (*)
TD16		reverse-charge	reverse charge internal invoice integration
TD17		TBD	integration/self invoicing for purchase services from abroad
TD18		eu-goods	integration for purchase of intra UE goods
TD19		TBD	integration/self invoicing for purchase of goods ex art.17 c.2 DPR 633/72
TD20	self-billed	TBD	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	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		goods	extractions of goods from VAT Warehouse
TD23		goods-with-tax	extractions of goods from VAT Warehouse with payment of VAT
TD24		deferred	"deferred invoice ex art.21, c.4, lett. a) DPR 633/72"
TD25		deferred, third-period	"deferred invoice ex art.21, c.4, third period lett. b) DPR 633/72"
TD26		depreciable-assets	sale of depreciable assets and for internal transfers (ex art.36 DPR 633/72)
TD27	self-billed	TBD	self invoicing for self consumption or for free transfer without recourse
TD28		san-merino-paper	Purchases from San Marino with VAT (paper invoice)

Note: fields marked with (*) are for simplified invoice documents.

Natura (Nature)

| | | | ---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | | N1 | excluded pursuant to Art. 15, DPR 633/72 | | N2 | not subject (this code is no longer permitted to use on invoices emitted from 1 January 2021 ) | | 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 | not taxable (this code is no longer permitted to use on invoices emitted from 1 January 2021 ) | | 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 | "reverse charge (for transactions in reverse charge or for self invoicing for purchase of extra UE services or for import of goods only in the cases provided for) — (this code is no longer permitted to use on invoices emitted from 1 January 2021 )" | | | N6.1 | reverse charge - transfer of scrap and of other recyclable materials | | N6.2 | reverse charge - trasnfer 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)" |

TipoRitenuta (Withholding Type)

RT01	witholding tax natural persons
RT02	witholding corporate entities
RT03	INPS contribution
RT04	ENASARCO contribution
RT05	ENPAM contribution
RT06	Other social security contribution

Documentation

Overview

Package it provides the Italian tax regime.

Index

• Constants
• func Calculate(doc interface{}) error
• func New() *tax.Regime
• 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"
	TaxCategoryINPS  cbc.Code = "INPS"
)

Local tax category definitions which are not considered standard.

const (
	KeyFatturaPATipoDocumento cbc.Key = "fatturapa-tipo-documento"
	KeyFatturaPARegimeFiscale cbc.Key = "fatturapa-regime-fiscale"
	KeyFatturaPANatura        cbc.Key = "fatturapa-natura"
	KeyFatturaPATipoRitenuta  cbc.Key = "fatturapa-tipo-ritenuta"
)

Keys used for meta data from external sources.

const (
	// Tags for document type
	TagFreelance       cbc.Key = "freelance"
	TagCeilingExceeded cbc.Key = "ceiling-exceeded"
	TagSanMerinoPaper  cbc.Key = "san-merino-paper"

	// Tags for Fiscal Regime
	TagMinimumTaxPayers cbc.Key = "minimum-tax-payers"
)

Document tag keys

const (
	TagExcluded                   cbc.Key = "excluded"
	TagNotSubject                 cbc.Key = "not-subject"
	TagNotTaxable                 cbc.Key = "not-taxable"
	TagExempt                     cbc.Key = "exempt"
	TagMarginRegime               cbc.Key = "margin-regime"
	TagReverseCharge              cbc.Key = "reverse-charge"
	TagVATEU                      cbc.Key = "vat-eu"
	TagOther                      cbc.Key = "other"
	TagArticle7                   cbc.Key = "article-7"
	TagExport                     cbc.Key = "export"
	TagIntraCommunity             cbc.Key = "intra-community"
	TagSanMerino                  cbc.Key = "san-merino"
	TagExportSupplies             cbc.Key = "export-supplies"
	TagDeclarationOfIntent        cbc.Key = "declaration-of-intent"
	TagScrap                      cbc.Key = "scrap"
	TagPreciousMetals             cbc.Key = "precious-metals"
	TagConstructionSubcontracting cbc.Key = "construction-subcontracting"
	TagBuildings                  cbc.Key = "buildings"
	TagMobile                     cbc.Key = "mobile"
	TagElectronics                cbc.Key = "electronics"
	TagConstruction               cbc.Key = "construction"
	TagEnergy                     cbc.Key = "energy"
)

Category tag keys determined from the "Natura" field from FatturaPA.

Functions

func Calculate

func Calculate(doc interface{}) error

Calculate will perform any regime specific calculations.

func New

func New() *tax.Regime

New instantiates a new Italian regime.

func Validate

func Validate(doc interface{}) error

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