Italy

e-Invoicing

Italian FatturaPA e-invoice XML files are now supported for sales invoices and purchase invoices through integration with Infor Localizations Services Platform (LSP) .

This process is followed:

  1. Sales invoices from the Invoicing module of LN are published with the InvoiceBOD.
  2. LSP receives the BOD and generates the FatturaPA e-invoice XML.
  3. The FatturaPA e-invoice XML is copied from multi-tenant to on premises using the File Transfer Service.
  4. The FatturaPA e-invoice XML is communicated to the Italian SDI using the on-premises connector of LSP.

For purchase invoices, LSP converts the received FatturaPA e-invoice XML files to a SupplierInvoiceBOD, after which they are stored as received purchase invoices in LN.

Improvements have been made for Italian e-invoicing in these areas:

  • Integration with sales orders
  • Generation of integration documents from purchase
  • Other tax scenarios
Integration with sales orders
Generation of the tax connector data is now triggered earlier in the process. The additional details can be retrieved and modified in the sales order. Next, they are automatically transferred to Central Invoicing and to LSP for generating the e-invoice XML. It is not required to interrupt the invoicing process to manually correct billable lines.
Generation of integration documents from purchase
Functionality has been added to comply with a new legal requirement to replace the former Esterometro report. In the case of national reverse charge invoices or imports invoices, the integration documents in XML can be generated by LSP when completing the purchase invoice in LN. A defaulting mechanism has been added to select the correct document type (TipoDocumento) that is required by the authorities, such as TD16, TD17, TD18, TD19. In the new Tax Connector Purchase Tax Codes (lpita0130m000) session, a tax code can be linked to a document type and to the desired date-derivation logic. Additionally, for the same requirement, the handling of invoices in foreign currencies has been improved in LSP. Now, both the amounts in EUR and the original amounts are displayed.
Other tax scenarios
The Tax Exemption Letter by Business Partner (tftax2121m000) session has been improved. The full exemption protocol and date have been added, as well as an activation mechanism. E-invoice generation for various tax scenarios, such as stamp tax, reverse charge, and split payment is now fully supported. In addition to the new tax exemption information, the correct tax amounts and the law reference (RiferimentoNormativo) are now included in the BOD and transferred to LSP.

The enhancements also require the upgrade of the Localization Service Platform (LSP).

Document type and identifier tags for e-invoicing

The document type FatturaPA tag <TipoDocumento> and the customer identifier tag <CodiceDestinatario> are supported in e-invoicing for Italy.

The information is stored in these sessions:

  • Document Types for Italian e-Invoicing
  • E-Invoicing IDs by Business Partner

You can maintain the details in the Additional Data for Italian eInvoicing session, which can be accessed from Central Invoicing during the invoicing process. Next, the information is transmitted by ION to Infor Localizations Services Platform (LSP) to generate the Italian XML invoice.

The Document Type and SDI Identifier information are localized composing criteria. If they are different in the billable lines, they cannot be combined into one invoice.

Tax exemption enhancements

The current tax exemption functionality has been modified because of regulatory changes. These requirements must be supported:
  • For each tax exemption letter sent to a supplier, an electronic file must be provided to the tax authorities
  • Tax exemption limit checks must be available at the supplier and customer level, and at the company level for all suppliers
  • On the purchase side, the plafond of the consumed tax exempt amount must be calculated based on the purchase invoice date period

The modified tax exemption functionality affects these processes:

Purchase
For each supplier, the exporter determines the exemption limits for the tax year. These limits, together with the exempt certificate, must be specified in the Tax Exemption Letter (tftax2121m0000) session. The tax exemption letter is printed and sent to the supplier, and an electronic version of this letter is sent to the tax authorities using a .txt file with a specific trace.

When a purchase invoice or purchase credit note is specified, the applicable exempt certificate is retrieved from the Tax Exceptions by Country (tctax1100m000) session.

To maximize the use of an exemption, an exporter can inform the supplier by letter that the plafond has been raised. This is allowed only if the exemption limit is not exceeded at the company level. To verify this, the consumed amount at the supplier level is checked and the total consumption at the company level.

Sales
When the supplier of an exporter receives the tax exemption letter, this letter, including the exempt certificate and the tax exemption limit for the year, is registered in the Tax Exemption Letter (tftax2121m0000) session. After consumptions have been registered for this exempt certificate, the tax exemption letter can no longer be modified.

When a sales order, service order, maintenance sales order, or manual invoice is specified, the applicable exempt certificate is retrieved from the Tax Exceptions by Country (tctax1100m000) session.

Tax exemption limit consumption
When an exporter receives an invoice with tax exemption from a supplier, the consumed tax exemption is registered based on the supplier invoice date and not on the date or period in which the invoice is registered.
Tax exemption limit reporting
To prevent that supplier invoices are received with incorrect exemptions, the exporter periodically reviews the total exemption used by all suppliers. If the exemption limit is about to be reached, the exporter may inform one or more suppliers that the exemption certificates should no longer be used.

If the customer (exporter) notifies the supplier that an open exemption certificate should no longer be used, the supplier must also register that the certificate is no longer valid.

Upon printing the periodic VAT liquidation report, only posted and not blocked invoices are printed with an invoice date in the printed period.

The modified tax exemption functionality affects these sessions in LN:

Tax Exemption Letter by Business Partner (tftax2121m000)
These fields have been added to this session:
  • Customs: Select this check box if the supplier is a forwarding agent for which zero VAT must be applied on invoices. If the One Operation check box is selected, this check box is automatically selected.
  • Commodity Description: A description can be specified only if the Customs check box is selected. If the One Operation check box is cleared, the description must read beni e/o servizi (= goods and/or services).
  • Customer Protocol: This field is applicable only if the Tax Type is set to Sales and is filled with the exemption certificate received from the customer (exporter).
  • Status: The status of the exemption letter.
    • Free: This status is assigned when a new record is inserted. The tax exemption limit can be modified until the tax exemption letter has been printed. You can change the status to Active or Withdrawn.
    • Active: The tax exemption limit can be consumed. You can change the status to Free if the exemption limit must be modified. You can also change the status to Withdrawn.
    • Consumed: This status is assigned if the exemption limit is fully consumed. You can change the status to Free if the exemption limit must be modified.
    • Withdrawn: If the amount is not (totally) consumed, you can withdraw the exemption letter and issue a new one. An exemption letter with this status cannot be used for consumption.
An additional search key has been added to this session to find the latest letter issued to a supplier.
Exemption Letter File Setup (tftax2130m000)
This new session shows the file setup of the various record types including the required fields. These records can be initialized using the Initialize option from the Actions menu. Next, you can change the Field Description and Field Value.
Create Exemption Letter File (tftax2221m000)
This new session is used to generate the Exemption Letter File (.txt) to be sent to the tax authorities. If an exempt certificate is selected, the Replacement check box is enabled. If selected, the Protocol Number (17 digits) and the Progressive Number (6 digits) must be specified.
Tax Exemption Limit by Company (tftax2122m000
This new session is used to register the total tax exemption limit for the financial companies by year. It also shows the total amount consumed by all suppliers and the total remaining amount.
Purchase Invoice Entry (tfacp2600m000)
When a purchase invoice with tax exemption is received from a supplier, the consumed tax exemption is now based on the supplier invoice date.
Tax Exemption Limit (tftax2125m000)
The Amount Consumed field has been added to this session, including a company total at the bottom of the grid.
Print Tax Exemption Letter by Business Partner (tftax2421m000)
This session can now be used to print tax exemption letters not only for invoice-from business partners, but also for invoice-to business partners. The (fiscal) exemption letter can be printed if the Tax Type is set to Purchase. If the Tax Type is set to Sales, the Exemption History Book check box can be selected.
Sales Order Lines (tdsls4101m000) / Service Order Actual Other Costs (tssoc2141m000) / Maintenance Sales Order - Coverage Lines (tsmsc1120m000) / Billable Lines (cisli8110m000) / Manual Sales Invoice Lines (cisli2125m000)
In these sessions, you can now zoom to and select the available exempt certificates.
Print Tax Exemption Limit (tftax2425m000)
The report printed with this session has been extended with these new columns:
  • Consumed Amount
  • Cumulative Consumed Amount (a running total)

Additionally, the Limits by Company check box has been added. Limits by company can be reported if the Tax Type is Purchase and all business partners and exempt certificates are selected.

Sales deferred invoices (TD24 and TD25)

In certain situations, you can issue a deferred sales invoice called fatturazione differita in Italian. It must usually be issued within the 15th of the month following the shipment or provision of services, as stated in art. 6 and 21 of the Presidential Decree 633/1972. The invoice must be forwarded to the Italian Tax Connector (SdI) with the relevant document types, TD24 and TD25, to backdate the tax date.

These enhancements and modifications have been made:

  • In addition to deferred invoicing in the same tax period, deferred invoicing in the next tax period is now supported in LN. The new functionality is also applicable if LN is integrated with Infor Localization Services (LSP) and can be used with or without backdating. To enable the functionality, select the Sales Deferred Invoice check box for the tax connector document type in the Tax Connector Document Types (lpita0110m000) session.
  • You can now specify a dedicated transaction type and series for normal invoices and credit notes. We recommend using a different transaction type for these invoices in the VAT book and journal book and optionally including them in a specific VAT book section.
  • If the Sales Deferred Invoice check box is selected for the document type, the tax date is now calculated based on the tax delivery date. In this case, the Tax Date parameter in the Invoicing Parameters is ignored.
  • If multiple billable lines exist with different delivery dates in the same period, the last delivery date is considered for the tax date calculation.
  • The tax period is calculated based on the tax date, but you cannot defer invoicing between years. Consequently, the tax period that is derived from delivery date-functionality cannot be used if the delivery date is in December and the transaction entry date is in January.
    Note: In the billable line, you can manually modify the delivery date.

Installment e-invoices (TD02)

Installment plan functionality, including installment invoices and final invoices, is now supported for the e-invoice integration of LN with Infor Localization Service (LSP) and the Italian Tax Connector SdI. You can now generate the correct XML file (FatturaPA) for installment plans, including advance invoices and normal installments.

These enhancements have been made:

  • In the Tax Connector Document Types (lpita0110m000) session, the Default for Installments check box has been added. If this check box is selected, the document type, usually TD02, is automatically applied to all the billable lines that are generated from installment plans and displayed in the Tax Connector Invoice Data (lpita1110m000) session.
  • After performing Undo-Confirm, you can still modify the document type of the automatically generated billable line. This can be useful, for example, if an advance payment (installment) must be composed together with normal billable lines.
  • In the BOD and in the XML file of the invoice, the different prices and amounts are displayed. In the installment invoice, the item description refers to the installment. In the final invoice, the tag <DatiFattureCollegate> is filled with the linked installment invoice number, as required by the Italian authorities. A negative line is added to subtract the installment amount and tax amount.
Note: Guarantee installments and advance payment requests are excluded for this release.

Tax connector data for manual sales invoices

On the References menu of the Manual Sales Invoices (cisli2520m000) and Manual Sales Invoice (cisli2620m000) sessions, you can now click Tax Connector Invoice Data (Default). The tax connector invoice data specified in the Tax Connector Invoice Data (lpita1110mm000) session is applied to the related manual sales invoice lines.

Enhanced defaulting

New defaulting logic based on tax code by country is available for document types. Document types can now be linked to a tax code in the Tax Connector Tax Codes Defaults (lpita0130m000) session, which was previously used only for purchase transactions.

Tax connector data is retrieved from these entities in this order of priority:

  1. Installments: For advance invoice or normal installments, from the Tax Connector Document Types (lpita0110m000) session.
  2. Tax codes: From the Tax Connector Tax Codes Defaults (lpita0130m000) session.
  3. Header: From the object header, currently sales order or manual sales invoice.
  4. Business partner: From the Tax Connector Data by Business Partner (lpita0120m000) session.
  5. If a document type cannot be retrieved from LN, this LSP defaulting logic can be used to add TD to the e-invoice XML:
    1. Transaction type translation: A mapped translation in LSP based on the LN transaction type for the sales invoice.
    2. TD01/TD04: Document type TD01 for all sales invoices, and TD04 for all credit notes.

Administrative reference

The tag 2.2.1.15 <RiferimentoAmministrazione> of the Italian e-invoice scheme FatturaPA is now populated by the Reference B field in the Sales Order Header (tdsls4100m000) session, or the Second Reference field from Invoicing, for example the Billable Lines (cisli8110m000) session.