it

README

🇮🇹 GOBL Italy Tax Regime

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

Italy-specific Details

Stamp Duty

Add an invoice-level bill.Charge and use it.ChargeKeyStampDuty as the bill.Charge.Key.

Numero REA

Party.Registration is used to store the Numero REA (Registro delle Imprese) of the company. The Office field is used to store the Provincia (Province) of the company, the Entry field is used to store the Numero REA. Additionally, the share capital is stored in the Capital field used in conjunction with Currency.

Local Codes

FatturaPA demands very specific categorization for the type of economic activity, document type, fund type, etc.

RegimeFiscale (Tax System)

The "Regime Fiscale" or tax system needs to be applied to all Italian FatturaPA invoices. The default code RF01 will always be used unless overridden by specifying one of the following tax tags in the invoice document:

Code	Document Tags	Description
RF01	default	Ordinary
RF02	minimum-tax-payers	"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)"

ModalitaPagamento (Payment Means)

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

TipoDocumento (Document Type)

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-billled, 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, regularize	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, TBD	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)

Natura (Nature)

The "Natura" code is required when identifying why a single row inside an invoice does not include VAT.

Code	Tax Rate Key	Description
N1	excluded	excluded pursuant to Art. 15, DPR 633/72
N2	not-subject	not subject (this code is no longer permitted to use on invoices emitted from 1 January 2021 )
N2.1	not-subject+article-7	not subject to VAT under the articles from 7 to 7-septies of DPR 633/72
N2.2	not-subject+other	not subject – other cases
N3	not-taxable	not taxable (this code is no longer permitted to use on invoices emitted from 1 January 2021 )
N3.1	not-taxable+export	not taxable - exportations
N3.2	not-taxable+intra-community	not taxable - intra Community transfers
N3.3	not-taxable+san-marino	not taxable - transfers to San Marino
N3.4	not-taxable+export-supplies	not taxable - transactions treated as export supplies
N3.5	not-taxable+declaration-of-intent	not taxable - for declaration of intent
N3.6	not-taxable+other	not taxable – other transactions that don’t contribute to the determination of ceiling
N4	exempt	exempt
N5	margin-regime	margin regime / VAT not exposed on invoice
N6	reverse-charge	"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+scrap	reverse charge - transfer of scrap and of other recyclable materials
N6.2	reverse-charge+precious-metals	reverse charge - transfer of gold and pure silver pursuant to law 7/2000 as well as used jewelery to OPO
N6.3	reverse-charge+construction-subcontracting	reverse charge - subcontracting in the construction sector
N6.4	reverse-charge+buildings	reverse charge - transfer of buildings
N6.5	reverse-charge+mobile	reverse charge - transfer of mobile phones
N6.6	reverse-charge+electronics	reverse charge - transfer of electronic products
N6.7	reverse-charge+construction	reverse charge - provisions in the construction and related sectors
N6.8	reverse-charge+energy	reverse charge - transactions in the energy sector
N6.9	reverse-charge+other	reverse charge - other cases
N7	vat-eu	"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)

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

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)

TODO

• Document Codice Destinatario (uses inbox codes)
• Document how local codes are mapped

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"
	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 (
	TaxRateExcluded                   cbc.Key = "excluded"
	TaxRateNotSubject                 cbc.Key = "not-subject"
	TaxRateNotTaxable                 cbc.Key = "not-taxable"
	TaxRateExempt                     cbc.Key = "exempt"
	TaxRateMarginRegime               cbc.Key = "margin-regime"
	TaxRateReverseCharge              cbc.Key = "reverse-charge"
	TaxRateVATEU                      cbc.Key = "vat-eu"
	TaxRateOther                      cbc.Key = "other"
	TaxRateArticle7                   cbc.Key = "article-7"
	TaxRateExport                     cbc.Key = "export"
	TaxRateIntraCommunity             cbc.Key = "intra-community"
	TaxRateSanMarino                  cbc.Key = "san-marino"
	TaxRateExportSupplies             cbc.Key = "export-supplies"
	TaxRateDeclarationOfIntent        cbc.Key = "declaration-of-intent"
	TaxRateScrap                      cbc.Key = "scrap"
	TaxRatePreciousMetals             cbc.Key = "precious-metals"
	TaxRateConstructionSubcontracting cbc.Key = "construction-subcontracting"
	TaxRateBuildings                  cbc.Key = "buildings"
	TaxRateMobile                     cbc.Key = "mobile"
	TaxRateElectronics                cbc.Key = "electronics"
	TaxRateConstruction               cbc.Key = "construction"
	TaxRateEnergy                     cbc.Key = "energy"
)

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

const (
	TaxRateSelfEmployedHabitual         cbc.Key = "self-employed-habitual"         // A
	TaxRateAuthorIPUsage                cbc.Key = "author-ip-usage"                // B
	TaxRatePartnershipAgreements        cbc.Key = "partnership-agreements"         // C
	TaxRateFounderLimitedCompany        cbc.Key = "founder-limited-company"        // D
	TaxRateCertificationDishonoredBills cbc.Key = "certification-dishonored-bills" // E
	TaxRateHonoraryJudicialOfficers     cbc.Key = "honorary-judicial-officers"     // F
	TaxRateCessationSports              cbc.Key = "cessation-sports"               // G
	TaxRateCessationAgency              cbc.Key = "cessation-agency"               // H
	TaxRateCessationNotary              cbc.Key = "cessation-notary"               // I
	TaxRateTruffleGathering             cbc.Key = "truffle-gathering"              // J
	TaxRateCivilService                 cbc.Key = "civil-service"                  // K
	TaxRateEntitledIPUsage              cbc.Key = "entitled-ip-usage"              // L
	TaxRatePurchasedIPUsage             cbc.Key = "purchased-ip-usage"             // L1
	TaxRateOccasionalSelfEmployment     cbc.Key = "occasional-self-employment"     // M
	TaxRateAssumptionObligations        cbc.Key = "assumption-obligations"         // M1
	TaxRateENPAPISelfEmployment         cbc.Key = "enpapi-self-employment"         // M2
	TaxRateAmateurSports                cbc.Key = "amateur-sports"                 // N
	TaxRateNonENPAPISelfEmployment      cbc.Key = "non-enpapi-self-employment"     // O
	TaxRateNonENPAPIObligations         cbc.Key = "non-enpapi-obligations"         // O1
	TaxRateSwissEquipmentsUse           cbc.Key = "swiss-equipments-use"           // P
	TaxRateSingleMandateAgent           cbc.Key = "single-mandate-agent"           // Q
	TaxRateMultiMandateAgent            cbc.Key = "multi-mandate-agent"            // R
	TaxRateCommissionAgent              cbc.Key = "commission-agent"               // S
	TaxRateComissionBroker              cbc.Key = "commission-broker"              // T
	TaxRateBusinessReferrer             cbc.Key = "business-referrer"              // U
	TaxRateHomeSales                    cbc.Key = "home-sales"                     // V
	TaxRateOccasionalCommercial         cbc.Key = "occasional-commercial"          // V1
	TaxRateHomeSalesNonHabitual         cbc.Key = "home-sales-non-habitual"        // V2
	TaxRateContractWork2021             cbc.Key = "contract-work-2021"             // W
	TaxRateEUFees2004                   cbc.Key = "eu-fees-2004"                   // X
	TaxRateEUFees2005H1                 cbc.Key = "eu-fees-2005-h1"                // Y
	TaxRateOtherTitle                   cbc.Key = "other-title"                    // ZO
)

Retained tax tag keys determined from the "CausalePagamento" field from FatturaPA. Source: https://www.agenziaentrate.gov.it/portale/documents/20143/4115385/CU_istr_2022.pdf Section VII, Part 2

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

Keys used for meta data from external sources.

const (
	MeansKeyTreasury       cbc.Key = "treasury"
	MeansKeyPaymentSlip    cbc.Key = "payment-slip"
	MeansKeyRID            cbc.Key = "rid"
	MeansKeyRIDUtility     cbc.Key = "rid-utility"
	MeansKeyRIDFast        cbc.Key = "rid-fast"
	MeansKeyRIBA           cbc.Key = "riba"
	MeansKeyTaxReceipt     cbc.Key = "tax-receipt"
	MeansKeySpecialAccount cbc.Key = "special-account"
	MeansKeyPostOffice     cbc.Key = "post-office"
	MeansKeySEPA           cbc.Key = "sepa"
	MeansKeySEPACore       cbc.Key = "sepa-core"
	MeansKeySEPAB2B        cbc.Key = "sepa-b2b"
	MeansKeyPagoPA         cbc.Key = "pagopa"
)

Regime Specific Payment Means Extension Keys

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

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

Document tag keys

const (
	TaxIdentityTypeBusiness   cbc.Key = "business" // default
	TaxIdentityTypeGovernment cbc.Key = "government"
	TaxIdentityTypeIndividual cbc.Key = "individual"
)

Italian identity types required for transactions inside the same country, but not needed for inter-country sales.

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

List of charge types specific to the italian regime.

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.