Invoicing and transport document

Requirement

In Italy, if the invoice amount is greater than a certain amount and the invoice is exempt from VAT, then a stamp tax (bollo) is applied. The stamp tax is a fixed percentage charge.

This stamp tax requirement is handled using a charge code defined in CRIT80 and a specific VAT code with a rate of 0% (it cannot be VAT code 00). This external charge is invoiced to the customer.

If a company does not want to charge this stamp tax to its customers and therefore takes on this cost, an internal charge code must be used in CRIT80 instead of an external charge code.

In both cases, internal or external, the DatiBollo tags in the FatturaPA xml file are populated with the stamp tax information.

For shipments, a transport document (DDT, Documento di trasporto) can be used. The transport document is printed with a unique chronological number (bolla).

According to the Italian VAT rule, invoice numbering must be chronological and separated per VAT book, such as the Domestic Sales book, the EU Sales book, and the Other Sales book.

M3 solution

These country-specific requirements are supported by M3.

Configuration guidelines

Program ID	Program name	Description or comment
CRIT80	Settings. Stamp Management	Configure the bollo tax. You must define a charge code with a VAT code that is dedicated to VAT exemption. VAT code 00 cannot be used. The charge code can be external, paid by the customer, or internal, paid by the company.
MWS010	Dispatch Policy. Open	Set the 530 field for the chronological delivery number (bolla) to be used for the transport document (DDT).
OIS010	Order Type. Open	You must link each order type to a FAM function for which a book of account is specified.