Trading Partner Declaration for Italy

Overview

Use the Trading Partner Declaration for Italy to generate an electronic file and audit report that supports the trading partner declarations and reporting requirements of the Italian Revenue Agency (IRA). The two-step process includes:

Trading Partner Declaration for Italy
Trading Partner Declaration Confirmation Number for Italy

Note: The currency for all transactions is Euro.

Key Insights

To designate a transaction for reporting in a particular declaration, you must associate the tax reporting type ORA_IT DECLARATION TYPES and the corresponding tax reporting code to any of these tax entities:

Order	Reporting Type Use
1	Party site tax profile
2	Party tax profile
3	Tax rate rule
4	Tax rate
5	Tax status rules
6	Tax status
7	Tax registration rules

Tax entities are processed in this order, and transactions are reported in a particular type of declaration based on the first association that is met.

To group the invoices by taxable, nontaxable, exempt, and nonsubject to VAT, you must associate the tax reporting type ORA_IT DECLARATION GROUPS and the corresponding tax reporting code to any of these tax entities:

Order	Tax Entity
1	Tax rate rule
2	Tax rate
3	Tax status rules
4	Tax status
5	Tax registration rules

Tax entities are processed in this order, and transactions are grouped according to the first association that is met.

Use the Document Fiscal Classification field at the Invoice header level to identify a specific transaction as:

Recap Invoice
Reverse Charge
Self-Invoice
Rental or Leasing (Car, Caravan, Other Vehicles, Boats, Airplanes)
VAT Not Exposed
Purchase of Services from Nonresident
Transaction with Nonresident
Tourism Invoice

Trading Partner Declaration for Italy

To run the Trading Partner Declaration for Italy, use these steps:

Submit the Trading Partner Declaration for Italy to generate the electronic file and audit report for one of these declaration types:

Declaration Type	Frequency
Customers and Suppliers Lists Declaration	Annual
The Republic of San Marino Purchases Declaration	Monthly
Black List Countries Transactions List Declaration	Monthly

Use the audit report to verify the transactions in the extract. If the extract is correct, the electronic file is transmitted to the IRA.

The IRA then generates the electronic transmission receipt that contains the Transmission Protocol Number and Document Protocol Number and passes it to the reporting entity.

Note: If the transmission type is Substitution or Cancellation, enter the Transmission Protocol Number and Document Protocol Number generated by IRA for a previous transmission.

Report Parameters

This table describes selected report parameters:

Name	Description
Reporting Mode	Indicate if the report should be run in preliminary or final mode. Select Final to submit the electronic file to IRA.
Transmission Type	Select the electronic file transmission type from: Ordinary: Contains the transactions issued and received during a reporting period. Substitution: Replaces a previous Ordinary transmission. Cancellation: Deletes a previous Ordinary or Substitution transmission. The validation for a specific reporting entity, declaration type, and period includes these actions: Select an Ordinary declaration for Final reporting mode. Select Substitute declaration for a: Previous Ordinary declaration submitted in Final reporting mode. Previous Cancellation declaration submitted in Final reporting mode. Select Cancellation for a: Previous Ordinary declaration submitted in Final reporting mode. Previous Substitute declaration submitted in Final reporting mode.
Transmission Protocol Number	Select this number generated by the IRA for a previous transmission, when the transmission type is Substitution or Cancellation.
Document Protocol Number	Select this number generated by the IRA for a previous transmission, when the transmission type is Substitution or Cancellation.

Trading Partner Declaration Confirmation Number for Italy

The Trading Partner Declaration Confirmation Number for Italy updates the transmission and document protocol numbers. These numbers are retained for a given declaration type, transmission type, and declaration period for the Trading Partner Declaration for Italy.

Report Parameters

This table describes selected parameters:

Name	Description
Declaration Type	Enter the declaration type provided by the IRA for the Transmission Protocol Number and Document Protocol Number.
Transmission Type	Enter the electronic file transmission type provided by the IRA for the Transmission Protocol Number and Document Protocol Number.
Declaration Year	Enter the electronic file reporting year provided by the IRA for the Transmission Protocol Number and Document Protocol Number.
Declaration Period	Enter the electronic file reporting period provided by the IRA for the Transmission Protocol Number and Document Protocol Number.
Transmission Protocol Number	Enter the number provided by the IRA for a given declaration type, transmission type, and declaration period.
Document Protocol Number	Enter the number provided by the IRA for a given declaration type, transmission type, and declaration period.

Frequently Asked Questions

This table lists frequently asked questions about the Trading Partner Declaration for Italy.

FAQ	Answer
How do I find this report?	Schedule and run this report from the Scheduled Processes work area on the Navigator menu.
Who uses this report?	Tax Manager Tax Accountant Account Receivables and Payables Manager
When do I use this report?	Use this report to generate: The electronic file for submission of three types of declarations to the Italian Revenue Agency. The audit report for internal audit and verification of extracted transactions.
What type of report is this?	Oracle Analytics Publisher
How do I use the Transmission Protocol Number and Document Protocol Number generated by the Italian Revenue Agency?	Submit the Trading Partner Declaration Confirmation Number for Italy to record these numbers and use them for further reference in the Trading Partner Declaration for Italy.