Italy

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:

• credit-note
• debit-note

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge / Inversione del soggetto passivo (reverse-charge)

Validation Rules

tax.Identity

Field	Test	Validation Code / Message
code	Code in [IT] Valid	GOBL-IT-TAX-IDENTITY-01 Invalid Italian VAT identity code

org.Identity

Field	Test	Validation Code / Message
code	Key in [it-fiscal-code] Present	GOBL-IT-ORG-IDENTITY-01 Fiscal code is required
code	Key in [it-fiscal-code] Valid format	GOBL-IT-ORG-IDENTITY-02 Invalid fiscal code format
code	Key in [it-fiscal-code] Valid checksum	GOBL-IT-ORG-IDENTITY-03 Invalid fiscal code check digit