Documentation Index
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Italy’s tax system is administered by the Agenzia delle Entrate (Revenue
Agency). All invoices must comply with the FatturaPA electronic format,
transmitted through the Sistema di Interscambio (SDI).
IVA (Imposta sul Valore Aggiunto) applies at standard, reduced, intermediate,
and minimum rates covering various categories of goods and services.
Businesses are identified by their Partita IVA (VAT number), an 11-digit code,
and by the Codice Fiscale (fiscal code) for individuals and entities. The
FatturaPA format requires a Codice Destinatario (recipient code) or PEC
(certified email) for invoice routing. Every supplier must declare a fiscal
regime (Regime Fiscale, e.g. RF01 Ordinary, RF19 Flat rate) in their invoices.
The FatturaPA format supports an extensive set of document types (TD01-TD28)
covering standard invoices, self-billed invoices, and various special cases.
Line items may require Nature (Natura) codes to explain VAT exemptions or
reverse charge situations. Stamp duty (Imposta di bollo) applies to certain
exempt invoices. Withholding taxes (IRPEF, IRES, INPS, ENASARCO, ENPAM) can
be applied alongside VAT. Both credit notes and debit notes are supported for
corrections.
Base Details
| Key | Value |
|---|
| Tax Country Code | IT |
| Currency | EUR |
| Base Time Zone | Europe/Rome |
Tax Categories
| Code | Name | Title |
|---|
VAT | VAT | Value Added Tax |
IRPEF | IRPEF | Personal Income Tax |
IRES | IRES | Corporate Income Tax |
INPS | INPS Contribution | Contribution to the National Social Security Institute |
ENASARCO | ENASARCO Contribution | Contribution to the National Welfare Board for Sales Agents and Representatives |
ENPAM | ENPAM Contribution | Contribution to the National Pension and Welfare Board for Doctors |
CP | Other Social Security Contributions | Other Social Security Contributions |
VAT Rates
| Rate | Keys | Name | Percents | Description |
|---|
super-reduced | standard | Minimum Rate | 4.0% | |
reduced | standard | Reduced Rate | 5.0% | |
intermediate | standard | Intermediate Rate | 10.0% | |
general | standard | General Rate | 22.0% | |
Correction Definitions
Auto-generation of corrective invoices or credit and debit notes is
supported.
Invoice Types
The types of invoices that can be created with a preceding definition:
