2021 is a year characterized by many new developments for businesses, in the tax field, and by further changes to the electronic invoice layout. In fact, on January 1st, new technical specifications for the XML layouts of the e-invoice came into force: some of these specifications were introduced directly by the producers of software and platforms for the web invoicing, others will have to be entered manually.
The new technical specifications introduced are the only ones accepted by the Interchange System and the new XML path has been updated to version 1.6.1. What changes for taxpayers and how should the software be adapted to the new regulations in the invoicing field?
Il web invoicing program includes within it numerous standard and additional fields for electronic invoicing, which allows each type of company to insert specific types of exemptions, VAT rates and mandatory wording to be included in the invoice. Below we will see what the new XML path consists of and what are the innovations introduced in the software for the web invoicing.
Web Invoicing: How the New Path Works and Technical Specifications 1.6.1
The new technical specifications introduced by the Revenue Agency outline a new version of the electronic invoice record tracks with new codes to be implemented within the software for the web invoicing to have the document approved by the Interchange System.
The new codes concern two particular fields of the electronic invoice: the type of document and the nature of the operation. Among the new features introduced we also find the field "amount" relating to the stamp duty which becomes optional: in invoices with payment of the stamp duty, the field "stamp duty data" can be completed without specifying the relative amount.
The new technical specifications allow you to also include social security withholdings in the invoice, choosing between the following codes:
- RT01 and RT02, for natural and legal persons;
- RT03 and RT04, for INPS contribution and Enasarco contribution;
- RT05, for Enpam contribution;
- RT06, for other social security contributions.
It might interest you
Read more onThematic Contents
The new codes for electronic invoicing 2021
As anticipated in the previous paragraph, the new codes for thee-invoice concern two specific categories of the invoice: the document type and the nature of the operation. In particular, the codes to identify the document type are 18:
- from TD01 to T06: for the invoice, the down payment or advance on invoice, the down payment or advance on fee, credit note or debit note and fee.
- TD16: internal reverse charge;
- from TD17 to TD 19: for integration or self-invoice for the purchase of services from abroad, purchase of intra-community goods and for the purchase of goods pursuant to art.17 c.2 DPR 633/72;
- TD20 and TD21 for self-invoicing for regularization, integration of invoices and self-invoicing for excess;
- TD22 and TD23 for the extraction of goods from VAT warehouse and extraction of goods for VAT payment;
- TD24 and TD25: for the deferred invoice referred to in art. 21, paragraph 4, letter a) and letter b);
- TD26: for the transfer of depreciable assets;
- TD27: for self-consumption or for free transfers.
The “Nature of Operation” codes become 21, the codes N2, N3 and N6 are excluded and one of the following subcategories can be used:
- N1 for operations excluded by the former art.15;
- from N2 to N2.2 for transactions not subject to VAT;
- from N3 to N3.6 for all non-taxable transactions;
- N4 for exempt transactions;
- N5 for a regime not shown on the invoice;
- from N6 to N6.9 for all reverse charge transactions;
- N7 for transactions with VAT paid in another European country.
