Table of Contents

Self invoices and reverse charge

Starting from July 1st 2022, the data related to purchase operations for goods and services received from non resident counterparties, both EU and non EU, must be transmitted electronically through the SdI by the 15th of the month following the receipt of the paper documents proving the operation or the execution of the operations. The same process also includes the internal reverse charge cases (for example the construction sector).

The sending process of the purchase documents is analogous to the one described for the sales flow; however, the additional configurations described below are necessary.

Configuration

  • Enable the Manage reverse charge documents field in the Electronic documents parameters (MEM IT) page.

  • Assign the document type (for example TD16, TD17) to the sales tax codes used for the reverse charge, through the standard Invoice type field of the sales tax code, to automate the assignment of the document type during posting. All the reverse charge codes of a document must resolve to the same document type: a missing or inconsistent configuration returns a blocking error during posting.

  • It is also possible to select the value manually, directly in the FatturaPA document type field of the pending vendor invoice header before posting; this value has priority over the one configured on the sales tax codes.

Parameters determining the sending

  • The document must have executed reverse charge: the invoice must be posted with the standard Italian reverse charge configuration, generating use tax transactions.

  • The posting date must not be prior to the Sending start date and the document must not fall within the sending exclusions.

During posting, the data necessary for the sending is also verified (vendor master data, document type, internal invoice number): a blocking error is returned when data is missing, so that it can be corrected before the document is staged.

Generated document

The integration document (autofattura) generated by the app reports:

  • As document number, the internal invoice number assigned by the Italian localization during posting — the same number printed on the VAT registers.

  • As document date, the posting date of the invoice.

  • The original number and date of the vendor's document in the DatiFattureCollegate section.

Credit notes posted with reverse charge follow the same process, with the corresponding document type and negative amounts.

Sending the document

Mirroring the sales documents, the staged reverse charge documents appear in the Electronic documents sent (MEM IT) page and are sent automatically by the Send electronic invoices batch job, or manually through the Send now action. The View invoice and Download XML actions are available for these documents as well.