E-Filing Extract for Payables Invoices
This topic explains the implementation and usage guidelines for the E-Filing Extract for Payables Invoices for Italy feature.
The E-Filing Extract for Payables Invoices for Italy feature allows you to generate the XML file for the specific type of Payables invoices in the predefined FattutaPA format.
These are the types of Payables invoices that you must submit to the Italian Tax Authority:
- Domestic purchases subject to reverse charge
- Intra-EU purchases of goods
- Import of goods
- Purchases of services abroad
- Self-invoice
- Purchases of goods delivered from VAT Warehouse
- Self-invoice for exceeding the VAT limit amount for purchases without VAT
- Free supplies
To generate the E-Filing file, follow these steps:
- Create a Payables invoice and select a Document Fiscal Classification code on the invoice header to mark specific types of Payables invoices for the E-Filing file generation.
- Create accounting for this invoice.
- Submit the Electronic Payables Invoice Extract process. Automatically, Electronic Payables Invoice E-Filing child processes and E-Filing files are generated. The files are generated as one file per invoice or one file per supplier, depending on the program parameter. The submitted Electronic Payables Invoice Extract process generates an InvoiceEFiling.zip file. This ZIP file contains all the generated files from the child processes.
- You can review the generated InvoiceEFiling.zip file in the Electronic Payables
Invoice Extract process log file 5. The generated file contains all the mandatory
and conditionally mandatory tags that are reported in the blocks:
- File header information (FatturaElettronicaHeader)
Invoice detail information (FatturaElettronicaBody)
Complete the Setup
To implement the solution, complete the respective Payables application setups and the related tax configuration.
Security Privilege
To use this feature, you need this existing privilege:
Privilege Name and Code: Create Turnover Reporting for Italy privilege (JE_CREATE_TURNOVER_REPORTING_FOR_ITALY_PRIV).
You must complete the security setup as per the steps provided in the Financials Cloud Security Topical Essay, which is available on Cloud Documentation.
Tax Reporting Type Code
The E-Filing Extract file for Italy feature uses Tax reporting type and codes to classify transactions to support E-Filing specification. The feature comes with seeded Tax reporting type, ORA_IT_NATURE_OF_VAT (Nature of VAT for zero-rated transactions). The values starting with prefix ORA are seeded and you must manually define the new values as described in the table below.
Setup Steps:
- Go to the Manage Tax reporting types page.
- Search for the ORA_IT_NATURE_OF_VAT Tax reporting code.
Tax Reporting Code |
Description |
Effective Start Date |
Effective End Date |
Note |
ORA_N1 | Excluded pursuant to Art. 15 | 1.1.51 | Existing | |
ORA_N2 | Not subject | 1.1.51 | 31.12.20 | This code is no longer permitted to use from 1 January 2021 |
N2.1 |
Not subject to VAT under the articles from 7 to 7-septies of DPR 633/72 |
1.1.51 | New | |
N2.2 | Not subject – other cases | 1.1.51 | New | |
N3.1 | Not taxable - exports | 1.1.51 | New | |
N3.2 | Not taxable - Intra EU transfers | 1.1.51 | New | |
N3.3 | Not taxable - transfers to San Marino | 1.1.51 | New | |
N3.4 | Not taxable - transactions treated as export supplies | 1.1.51 | New | |
N3.5 | Not taxable - for declaration of intent | 1.1.51 | New | |
N3.6 | Not taxable – other transactions that don’t contribute to the determination of ceiling | 1.1.51 | New | |
ORA_N4 | Exempt | 1.1.51 | Existing | |
ORA_N5 | Margin regime / VAT not exposed on invoice | 1.1.51 | Existing | |
N6.1 | Reverse charge - transfer of scrap and of other recyclable materials | 1.1.51 | New | |
N6.2 | Reverse charge - transfer of gold and pure silver | 1.1.51 | New | |
N6.3 | Reverse charge - subcontracting in the construction sector | 1.1.51 | New | |
N6.4 | Reverse charge - transfer of buildings | 1.1.51 | New | |
N6.5 | Reverse charge - transfer of mobile phones | 1.1.51 | New | |
N6.6 | Reverse charge - transfer of electronic products | 1.1.51 | New | |
N6.7 | Reverse charge - provisions in the construction and related sectors | 1.1.51 | New | |
N6.8 | Reverse charge - transactions in the energy sector | 1.1.05 | New | |
N6.9 | Reverse charge - other cases | 1.1.05 | New | |
ORA_N7 | VAT paid in other EU countries |
1.1.05 |
Existing |
Tax Rates
The E-Filing Extract for Payables Invoices for Italy uses the Tax reporting codes assigned to the tax rates to classify taxes according to the E-Filing specification. Here are the steps to set up tax rates:
- Navigate to the Manage Tax Rates and Tax Recovery Rates page.
- Create the tax rate and select the tax reporting type code, ORA_IT_NATURE_OF_VAT, and tax reporting code from the drop-down list.
- Save the data.
Standard Lookups
The E-Filing file is generated only for transactions with a document type (DFC - Document Fiscal Classification or Document Type GDF) which is included in this ORA_JEIT_EFILING_INCLUDED_DOC standard lookup code.
Example: The ORA_TD16 lookup code is linked with DFC value TD16. For an invoice with the Document Fiscal Classification code TD11, the E-Filing file will not be generated because in the ORA_JEIT_EFILING_INCLUDED_DOC lookup type the ORA_TD11 code is not defined.
All the lookup code values for ORA_JEIT_EFILING_INCLUDED_DOC standard lookup type are seeded.
ORA_JEIT_EFILING_INCLUDED_DOC - Type of invoices Included for E-Filing
Lookup Code | Display Sequence | Enabled | Start Date | End Date | Meaning |
ORA_TD16 | 10 | TRUE | 1.1.51 | Reverse charge internal invoice integration | |
ORA_TD17 | 20 | TRUE | 1.1.51 | Integration self invoicing for purchase services from abroad | |
ORA_TD18 | 30 | TRUE | 1.1.51 | Integration for purchase of intra EU goods | |
ORA_TD19 | 40 | TRUE | 1.1.51 | Integration self-invoicing for purchase of goods | |
ORA_TD20 | 50 | TRUE | 1.1.51 | Self-invoicing for regularization and invoice integration | |
ORA_TD21 | 60 | TRUE | 1.1.51 | Self-invoicing for purchases beyond the limit | |
ORA_TD22 | 70 | TRUE | 1.1.51 | Extractions of goods from VAT Warehouse | |
ORA_TD23 | 80 | TRUE | 1.1.51 | Extractions of goods from VAT Warehouse with payment of VAT | |
ORA_TD27 | 90 | TRUE | 1.1.51 | Self-invoicing for self-consumption or for free transfer |
Document Fiscal Classification
The document fiscal classification is used for assigning a transaction type to your transactions, which is used for E-Filing file generation. You must select one of these values during transaction entry at the header level for Payables. If the standard document fiscal classification field is not defined and is not updatable, you can enter this value in the document type global descriptive flexfield that is defined for Italy on the invoice header. The Document type on invoice header is not defaulted. It is user responsibility to enter a correct value. In case when Document type is not defined the invoice will not be extracted.
Define manually the document fiscal classification codes required for E-Filing. The code values are not seeded and the user must define them manually.
Setup steps:
- Go to the Manage Transaction-Based Fiscal Classifications page.
- Search for the document fiscal classification codes.
- Create child node for ORA_IT_DOCUMENT_TYPE fiscal classification code type and enter these values and save.
Fiscal Classification Code Path |
Fiscal Classification Code |
Fiscal Classification Name | Country | Start Date | End Date |
ORA_IT_DOCUMENT_TYPE | TD16 | Reverse charge internal invoice integration | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD17 | Integration self-invoicing for purchase services from abroad | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD18 | Integration self-invoicing for purchase services from abroad | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD19 | Integration self-invoicing for purchase of goods | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD20 | Self-invoicing for regularization and invoice integration | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD21 | Self-invoicing for purchases beyond the limit | Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD22 |
Extractions of goods from VAT Warehouse |
Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD23 |
Extractions of goods from VAT Warehouse |
Italy | 1.1.1951 | |
ORA_IT_DOCUMENT_TYPE | TD27 |
Extractions of goods from VAT Warehouse |
Italy | 1.1.1951 |
Global Descriptive Flexfields
The following are new GDFs for E-Filing using the existing context Invoices for Italy:
GDF | Display Type | Read Only | Description |
Document Type | LOV | No | Document Fiscal Classification codes for Italy are available in the LOV. |
E-Filing Invoice Status | LOV | No |
|
E-Filing Transmission Number | Number | Yes | Only system update allowed. Updated when the E-Filing process is run. |
Legal Entity
Define Legal Entity, Address, Tax Registration, and Legal Entity Fiscal Classification to report required values in the E-Filing file.
Supplier
Define Supplier, Supplier Address, and Tax Registration Number to report required values in the E-Filing file.
Supplier Address
According to the E-Filing specifications, companies need to maintain their and third-party addresses in the structured format that includes Country, Street Name with Building Number, Postal Code, City, Province, Phone, Fax, and Email. In the Province, you must define the Province code, which is reported in the E-Filing file.
Supplier Tax Registration
You can define the tax registration number for supplier in the Manage Tax Registrations as Third-Party Site Tax Profiles. The E-Filing program picks the tax registration number in the following order:
- Third-Party Site Tax Profile
- Third-Party Tax Profile
- Supplier Site Tax Registration number
- Supplier Tax Registration number
Individual Supplier
In the E-Filing file, the individual supplier is reported with the First Name (tag <Nome>) and Last Name (tag <Cognome>).
- From the Tax Organization Type drop down list, select Individual.
- Create Supplier Address with Phone number, Fax number, and Email.
- Create Contact with First Name and Last Name.
Entering Payables Invoices
Invoices
- Enter the following information for supplier invoice:
- Define Invoice Header and Lines information
- On the Invoice Header section, enter document fiscal classification.
- If the document fiscal classification field is disabled, enter the document type in the GDF on Invoice Header. Select Regional Information – Invoices for Italy.
- Define Invoice Lines details – Product Category (Goods, Services), Purchase Order Number, Quantity, Unit Price, and UOM. Detail information see in the XML Tags Mapping table.
- Validate Invoice and create accounting. The E-Filing file is generated only for accounted transactions.
Generic rules for E-Filing file creation:
- The E-Filing file is generated only for Payables invoices with document fiscal classification codes that are in the ORA_JEIT_EFILING_INCLUDED_DOC_TYPES lookup. Example: For an invoice with document fiscal classification value TD16 and the lookup code ORA_TD16, the E-Filing file is generated.
- The E-Filing file is generated for the invoice, credit memo, debit memo, and prepayment invoice types.
- The E-Filing file is generated only for invoices with tax point basis Invoice or Accounting. The invoices with tax point basis Payment are not part of the E-Filing file process.
- A reverse charge invoice with calculated standard and offset tax line is reported only with positive tax amount and offset tax line is not reported.
- A credit memo should be defined with the same document type as an invoice but with negative amounts.
- If an invoice has E-Filing status as 'Submitted' and then you reverse or cancel this invoice, the reversed and cancelled lines will not be re-submitted.
- If 'Multiple invoices of same supplier' is used, you will need to track single invoice rejection manually. You will put the E-Filing status to On hold. After invoice modification and correction, change the status from On hold to Ready and the invoice is prepared for E-Filing file generation. Invoices with generated E-Filing file are stamped with the EFiling status Submitted.
- All amounts <ImportoTotaleDocumento> Invoice Amount, <PrezzoUnitario> Unit Price, <PrezzoTotale> Taxable Amount, <ImponibileImporto> Taxable Amount, and <Imposta> Tax Amount are reported in EUR currency.
- If a foreign invoice (Document fiscal classification is TD17, TD18, or TD19) is
composed of more lines, one or more lines for goods and one or more lines for
service, two XML files are generated with the following rules. The reference
numbers you see preceding some of the tags refer to the mapping table described
below in the document.
- Example - Invoice Number is ‘10’
- The first XML file has the tag 2.1.1.4 <Numero> (invoice number) renamed to '10-TD17' and the tag 2.1.6 <DatiFattureCollegate> = '10'.
- The second XML file has the tag '2.1.1.4 <Numero> (invoice number) renamed to '10-TD18' (if intra-EU invoice) or '10-TD19' (if not intra-EU invoice) and the tag 2.1.6 <DatiFattureCollegate> = '10'.
- In this case, it is important to define Product Type (Goods or Services) at invoice line level.
- In EU supplier case and when Document type (DFC or Document Type GDF) is
TD17 and the Product Type on invoice line is:
- not defined or Services, then tag <TipoDocumento> is TD17 • Goods, then the tag <TipoDocumento> is TD18.
- In non-EU supplier case and when Document type (DFC or Document Type
GDF) is TD17 and the Product Type on invoice line is:
- not defined or Services, then tag <TipoDocumento> is TD17 • Goods, then the tag <TipoDocumento> is TD19.
- In EU supplier case and when Document type (DFC or Document Type GDF) is
TD18 and the Product Type on invoice line is:
- not defined or Goods, then tag <TipoDocumento> is TD18 • Services, then the tag <TipoDocumento> is TD17.
- In non-EU supplier case and when Document type (DFC or Document Type
GDF) is TD19 and the Product Type on invoice line is:
- not defined or Goods, then tag <TipoDocumento> is TD19 • Services, then the tag <TipoDocumento> is TD17.
Invoice Header DFC or Document Type GDF | Supplier Country | Product type on invoice line | Tag <TipoDocumento> |
TD17 | EU supplier | Null or Services | TD17 |
Goods | TD18 | ||
TD17 | Non EU supplier | Null or Services | TD17 |
Goods | TD19 | ||
TD18 | EU supplier | Null or Goods | TD18 |
Services | TD17 | ||
TD19 | Non EU supplier | Null or Goods | TD19 |
Services | TD17 |
Process Electronic Payables Invoice Extract
Submit the Electronic Payables Invoice Extract Process
- Navigate to the Scheduled Process page and select the Electronic Payables Invoice Extract process.
- For the parameter Reporting Level, select Legal Entity or Ledger from the list of values.
- Define all mandatory and optional parameters.
- Submit the process.
The files are generated as one file per invoice or one file per supplier, depending on the program parameter. The submitted Electronic Payables Invoice Extract process generates an InvoiceEFiling.zip file. This ZIP file contains all the generated files from the child processes.
Process Parameters
Parameter Name | Default Value | Description |
Reporting Level | Legal entity |
Legal entity – The legal entity to which the transactions belong. Ledger – The ledger name in which transaction is accounted for. Note: The E-Filing file should be submitted
only for ledgers in EUR because amounts are reported in
EUR.
The value TRN is reserved for future functionality. |
Reporting Context | Legal entity reporting level – Legal entity name. Ledger reporting level – Ledger name. | |
Tax Registration Number |
Legal entity reporting level – The first-party tax registration number of the transaction. Ledger reporting level – parameter will be empty. |
|
Company Name | Legal entity reporting level – parameter will be empty. Ledger reporting level – Company name. | |
From Accounting Date | System date – 1 | The earliest accounting date to select. |
To Accounting Date | System date | The latest accounting date to select. |
Include Submitted Invoices |
No |
List of values:
|
File Generation | A file per invoice |
List of values
|
Supplier | Supplier name. | |
Invoice Number | Invoice number. |
Electronic Payables Invoice Extract process- Save and Review Generated ZIP File
- Navigate to the Scheduled Process page and select the Electronic Payables Invoice Extract process.
- Click Attachments.
- Click InvoiceEFiling.zip file.
- Open or Save the ZIP file.
Electronic Payables Invoice E-Filing - Save and Review Generated XML File
- Navigate to the Scheduled Process page and select the Electronic Payables Invoice Extract process.
- Click Attachments.
- Click Republish / Actions / Export / XML.
- Open or Save the ZIP file.