Plugin Author
labdav
(@labdav)
the rule for electronic invoices are simpler. Only one vat number is allowed if present. If not, the fiscal code is mandatory for that customer, if Italian. That’s all.
In the paid version of this plugin we have added the possibility of requesting a second tax code, but it is not mandatory and increases the possibility of discarding the invoice, in case it does not correspond to the VAT number. so we suggest not to use it.
The recommended logic in e-commerce purchases is to limit the request for data to the bare minimum. This is the principle we followed in designing these plugins.
Hello,
i don’t know about you, but I am Italian both as an individual company and as a natural person and what you say has yet to happen because the EU simplification in Italy has been adopted, but only for the PA while it will officially come into force again in Italy by 2028. Furthermore, I am a C# developer since electronic invoicing came into force, I have integrated both the creation of invoices in XML format and the SDI sending into my management system, which is still active and perfectly certified today. What you keep saying is absolutely not true as today it is not possible to send an electronic invoice with only the tax code for two reasons. The first because it would be registered in the name of a natural person where from 2019 to today the Privacy Guarantor has extended until March 2025 absolutely no invoices from private entities to be sent to the SDI and secondly, as already mentioned, the sending of UBL b2b between private individuals will be mandatory in force by 2028. As already written, between private B2Bs it is mandatory to send both the VAT number and the Fiscal Code. furthermore, the statement that there is a risk that they will be rejected if the two fields do not correspond is absolutely incorrect because for freelance professions or sole traders the VAT number is compulsorily made up of 11 numerical digits while (like that for companies) the tax code is necessarily made up of 16 alphanumeric digits because in fact the personal tax code is used so your statements are totally wrong.
“Request
In relation to the mandatory data to be indicated on the invoice, confirmation is requested that the electronic invoice issued to subjects with a VAT number does not also require the indication of the tax code.
Answer
It is confirmed that in the invoice the fields in the transferee/customer section must be filled in by entering either the VAT number or the Tax Code that the customer will communicate to the supplier from time to time (even if the ES does not discard the file in which both values are present) . In the event that the transferee/customer communicates only the alphanumeric tax code, despite being the holder of a VAT number, it is clear that he is purchasing the good/service not in the context of a business, art or profession.“
I report a point from the FAQ on the Revenue Agency website written in 2019 and updated in 2021 where it is clear what I reported, namely that if only the tax code is indicated this will be considered as the purchase of goods and services for private and non-professional use which is a cat chasing its tail because until March 2025, unless further extended, it is forbidden to send invoices from private entities to the SDI.
Regards,
Andrea
Hello,
Correction
it is true that it is possible to send only the VAT number as written in the FAQ, but it is not true that the SDI system discards the invoices if the two fields are always introduced as written in the FAQ and as today the system still accepts double sending. An individual company or freelancer must be careful to indicate the VAT number if they want to make the purchase as a profession or indicate only the Tax Code if they want to purchase as a private entity. So I apologize even if for the moment both statements are valid, but from your point of view it is true that there is no need to obtain the two active fields
Regards,
Andrea
