Wednesday 21st September, 2022
The Italian Revenue Agency, Agenzia de la Entrate has published a new version of its technical regulation for electronic invoicing 1.7.1, which includes new specifications. This is planned to come into force on 1st October this year.
This includes, TD28 a new document type that is used to communicate transactions involving the purchase of goods from San Marino for which a paper invoice with VAT has been received.
The specifications also include a new coding for the "AltriDatiGestionali" block to indicate on the invoice the information on the regulation of the tax to be paid when paying via the F24 payment form. On the Reference Invoice the correct tax period of the transaction can be entered, in the case of transactions involving the extraction of goods from a VAT warehouse.
Companies affected must update their electronic invoicing systems to comply with the new requirements as soon as possible to meet the deadline for entry into force.