[IMP] finance/fiscal_localizations: Internal Reverse Charge

Many updates are due because of all the changes that have happened in
the last version. Internal Reverse Charge section has been added. The
configuration section has been reordered and information no longer valid
(like invoices being automatically sent) are removed. The flow is
described in a little more detail.

closes odoo/documentation#8322

X-original-commit: d7595e5eb8
Signed-off-by: Paolo Gatti (pgi) <pgi@odoo.com>

content/applications/finance/fiscal_localizations/italy.rst

@@ -22,10 +22,10 @@ localization:
      - Default :ref:`fiscal localization package <fiscal_localizations/packages>`
    * - Italy - E-invoicing
      - `l10n_it_edi`
-     - e-invoice implementation
-   * - Italy - E-invoicing
+     - E-invoice implementation
+   * - Italy - E-invoicing (Withholding)
      - `l10n_it_edi_withholding`
-     - e-invoice withholding
+     - E-invoice withholding
    * - Italy - Accounting Reports
      - `l10n_it_reports`
      - Country-specific reports
@@ -33,10 +33,6 @@ localization:
      - `l10n_it_stock_ddt`
      - Transport documents - Documento di Trasporto (DDT)
 
-.. image:: italy/italy-modules.png
-   :align: center
-   :alt: Italian localization modules
-
 Company information
 -------------------
 
@@ -49,70 +45,149 @@ section, click :guilabel:`Update info`. From here, fill out the fields:
 - :guilabel:`Codice Fiscale`: the fiscal code of the company;
 - :guilabel:`Tax System`: the tax system under which the company falls;
 
-.. image:: italy/italy-company.png
-   :align: center
-   :alt: Company information to provide
+.. image:: italy/company.png
+   :alt: Company information to be provided
+
+Taxes configuration
+-------------------
+
+Many of the e-invoicing features are implemented using Odoo's tax system. As such, taxes must be
+properly configured to generate invoices correctly and handle other billing use cases.
+
+The **Italian** localization contains predefined **examples** of taxes for various purposes.
+
+.. _italy/tax-exemption:
+
+Tax exemption
+~~~~~~~~~~~~~
+
+The use of sale taxes that amount to **zero percent** (0%) is required by Italian authorities to
+keep track of the exact :guilabel:`Tax Exemption Kind (Natura)` and :guilabel:`Law Reference` that
+justify the exemption operated on an invoice line.
+
+.. example::
+   The export tax in the EU can be used as reference (`0% EU`, invoice label `00eu`). It can be
+   found under :menuselection:`Accounting --> Configuration --> Taxes`. Exports are exempt from VAT,
+   and therefore, they require :guilabel:`Exoneration` kind and :guilabel:`Law Reference` filled in.
+
+.. image:: italy/tax-exemption.png
+   :alt: Tax Exemption Settings
+
+.. seealso::
+   There are many :guilabel:`Tax Exemption Kind (Natura)` and :guilabel:`Law Reference` codes. Make
+   sure you check the latest version available to get the latest information on:
+
+   - `Italian authorities documentation <https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica>`_
+   - `Official guide on Tax exemption <https://www.agenziaentrate.gov.it/portale/documents/20143/451259/Guida_compilazione-FE-Esterometro-V_1.9_2024-03-05.pdf/67fe4c2d-1174-e8de-f1ee-cea77b7f5203>`_
+
+.. note::
+   If you need to use a different kind of exoneration, go to :menuselection:`Accounting -->
+   Configuration --> Taxes`, select a similar tax, then click on the cog icon and select
+   :guilabel:`Duplicate`. In the :guilabel:`Advanced Options` tab, add the :guilabel:`Exoneration`
+   and :guilabel:`Law Reference`. To confirm click on :guilabel:`Save`.
+
+.. tip::
+   **Rename** your taxes in the :guilabel:`Name` field according to their :guilabel:`Exoneration` to
+   differentiate them easily.
+
+.. _italy/reverse-charge:
+
+Reverse charge
+==============
+
+The **reverse charge** mechanism is a VAT rule that shifts the liability to pay VAT from the
+supplier to the customer. The customers pay the VAT *themselves* to the :abbr:`AdE (Agenzia delle
+Entrate)` instead. There are different types:
+
+- | :guilabel:`Internal Reverse Charge` (for domestic sales)
+  | The VAT responsibility is shifted to the buyer for certain categories of products and services.
+- | :guilabel:`External Reverse Charge` (for intra-EU sales)
+  | VAT is due in the country of the delivery or in the country where the service is performed. When
+    the buyer is itself an Italian business, then the EU offers a mechanism that allows the seller
+    to transfer his responsibility to the buyer.
+
+Invoices
+--------
+
+**Reverse-charged** customer invoices show no VAT amount, but the :abbr:`AdE (Agenzia delle
+Entrate)` requires the seller to specify the :guilabel:`Tax Exemption` reason and the :guilabel:`Law
+Reference` that enable the reverse-charge mechanism. Odoo provides a set of special 0% taxes that
+can be assigned to each reverse-charged invoice lines, representing the most commonly used
+configurations.
+
+Vendor bills
+------------
+
+Italian companies subjected to Reverse Charge must send the information in the bill received to the
+:abbr:`AdE (Agenzia delle Entrate)`.
+
+.. note::
+   Self-reported VAT XML files must be issued and sent to the :abbr:`AdE (Agenzia Delle Entrate)`
+   for reverse charged bills.
+
+When creating a vendor bill, **reverse charge** taxes are available to be added in the
+:guilabel:`Taxes` field. You can check which taxes are available by going to
+:menuselection:`Accounting --> Configuration --> Taxes`, you can see that the 10% Goods and 22%
+Services taxes are activated, among others. Due to the automated configuration of the Italian fiscal
+position, these are automatically activated in the tax list.
+
+.. _italy/grids:
+
+Tax grids
+---------
+
+The Italian localization has a specific :ref:`tax grid <tax-returns/tax-grids>` section for
+**reverse charge** taxes. These tax grids are identifiable by the :ref:`VJ <italy/grids>` tag, and
+can be found by going to :menuselection:`Accounting --> Reporting --> Audit Reports: Tax Report`.
+
+.. image:: italy/grids.png
+   :alt: Reverse charge tax grid from the VJ section of the Tax Declaration
+
+.. _italy/e-invoicing:
 
 E-invoicing
------------
+===========
 
-The :abbr:`SdI (Sistema di Interscambio)` is the electronic invoicing system used in Italy. It
-enables to send and receive electronic invoices to and from customers. The documents must be in XML
-format and formally validated by the system before being delivered.
+The :abbr:`SdI (Sistema di Interscambio)` is the :doc:`electronic invoicing
+<../accounting/customer_invoices/electronic_invoicing>` system used in Italy. It enables the sending
+and receiving of electronic invoices to and from customers. The documents must be in an XML
+:abbr:`EDI (Electronic Data Interchange)` format called **FatturaPA** and formally validated by the
+system before being delivered.
 
 To be able to receive invoices and notifications, the :abbr:`SdI (Sistema di Interscambio)` service
-must be notified that the user's files are to be sent to **Odoo** and processed on their behalf. To
-so, you must set up Odoo's :guilabel:`Codice Destinatario` on the **Agenzia Delle Entrate**
-portal.
+must be notified that the user's files need to be sent to Odoo and processed on their behalf. To do
+so, you must set up Odoo's :guilabel:`Destination Code` on the :abbr:`AdE (Agenzia Delle
+Entrate)` portal.
 
-#. Go to https://ivaservizi.agenziaentrate.gov.it/portale/ and authenticate;
+#. Go to `Italian authorities portal <https://ivaservizi.agenziaentrate.gov.it/portale>`_ and
+   authenticate;
 #. Go to section :menuselection:`Fatture e Corrispettivi`;
 #. Set the user as Legal Party for the VAT number you wish to configure the electronic address;
 #. In :menuselection:`Servizi Disponibili --> Fatturazione Elettronica --> Registrazione
    dell’indirizzo telematico dove ricevere tutte le fatture elettroniche`, insert Odoo's
-   :guilabel:`Codice Destinatario` `K95IV18`, and confirm.
+   :guilabel:`Destination Code` `K95IV18`, and confirm.
 
-Electronic Data Interchange (EDI)
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
-
-Odoo uses the **FatturaPA** :abbr:`EDI (Electronic Data Interchange)` format for the Italian
-localization and is enabled on the default journals when installed. When the **file processing
-authorization** has been set, all **invoices** and **bills** are automatically sent.
-
-.. note::
-   You can :ref:`enable electronic invoicing for other sales and purchase journals
-   <e-invoicing/configuration>` than the default ones.
-
-You can check the current status of an invoice by the :guilabel:`Electronic invoicing` field. The
-XML file can be found in the **chatter** of the invoice.
-
-.. image:: italy/italy-test.png
-   :align: center
-   :alt: Electronic invoicing status (waiting for confirmation)
-
-.. seealso::
-   :doc:`../accounting/customer_invoices/electronic_invoicing`
-
-File processing authorization (Odoo)
-------------------------------------
+EDI Mode and authorization
+--------------------------
 
 Since the files are transmitted through Odoo's server before being sent to the :abbr:`SdI (Sistema
 di Interscambio)` or received by your database, you need to authorize Odoo to process your files
 from your database. To do so, go to :menuselection:`Accounting --> Configuration --> Settings -->
 Electronic Document Invoicing`.
 
-There are **three** modes available:
+There are three modes available:
 
-:guilabel:`Demo`
-  This mode simulates an environment in which invoices are sent to the government. In this mode,
-  invoices need to be *manually* downloaded as XML files and uploaded to the **Agenzia delle
-  Entrate**'s website.
-:guilabel:`Test (experimental)`
-  This mode sends invoices to a non-production (i.e., test) service made available by the **Agenzia
-  delle Entrate**. Saving this change directs all companies on the database to use this
-  configuration.
-:guilabel:`Official`
-  This is a production mode that sends your invoices directly to the **Agenzia delle Entrate**.
+- | :guilabel:`Demo`
+  | This mode simulates an environment in which invoices are sent to the government. In this mode,
+    invoices need to be *manually* downloaded as XML files and uploaded to the :abbr:`AdE
+    (Agenzia delle Entrate)`'s website.
+- | :guilabel:`Test (experimental)`
+  | This mode sends invoices to a non-production (i.e., test) service made available by the
+    :abbr:`AdE (Agenzia delle Entrate)`. Saving this change directs all companies on the database to
+    use this configuration.
+- | :guilabel:`Official`
+  | This is a production mode that sends your invoices directly to the :abbr:`AdE (Agenzia delle
+    Entrate)`.
 
 Once a mode is selected, you need to accept the **terms and conditions** by ticking :guilabel:`Allow
 Odoo to process invoices`, and then :guilabel:`Save`. You can now record your transactions in Odoo
@@ -120,340 +195,436 @@ Accounting.
 
 .. warning::
    Selecting either :guilabel:`Test (experimental)` or :guilabel:`Official` is **irreversible**.
-   Once in :guilabel:`Official` mode, it is not possible to select :guilabel:`Test (experimental)`
-   or :guilabel:`Demo`, and same for :guilabel:`Test (experimental)`. We recommend creating a
-   separate database for testing purposes only.
+   For example, once in :guilabel:`Official` mode, it is not possible to select :guilabel:`Test
+   (experimental)` or :guilabel:`Demo`. We recommend creating a **separate database** for testing
+   purposes only.
 
 .. note::
    When in :guilabel:`Test (Experimental)` mode, all invoices sent *must* have a partner using one
-   of the following fake :guilabel:`Codice Destinatario` given by the **Agenzia Delle Entrate**:
-   `0803HR0` - `N8MIMM9` - `X9XX79Z`. Any real production :guilabel:`Codice Destinario` of your
-   customers will not be recognized as valid by the test service.
+   of the following fake :guilabel:`Destination Code` given by the :abbr:`AdE (Agenzia Delle
+   Entrate)`: `0803HR0` - `N8MIMM9` - `X9XX79Z`. Any real production :guilabel:`Codice Destinario`
+   of your customers will not be recognized as valid by the test service.
 
-.. image:: italy/italy-edi.png
-   :align: center
-   :alt: Italy's electronic document invoicing options
+.. image:: italy/edi.png
+   :alt: Electronic document invoicing settings
 
-Taxes configuration
-===================
+.. _italy/e-invoicing-process:
 
-Many of the e-invoicing features are implemented using Odoo's tax system. As such, it is very
-important that taxes are properly configured in order to generate invoices correctly and handle
-other billing use cases. For example, specific configurations are required for the **reverse
-charge** type of taxes. In case of a **reverse charge** tax, the seller does *not* charge the
-customer for the VAT but, instead, the customer pays the VAT *themselves* to their government. There
-are **two** main types:
+Process
+-------
 
-- :ref:`external reverse charge <italy/external-reverse>`;
-- :ref:`internal reverse charge  <italy/internal-reverse>`.
-
-.. _italy/external-reverse:
-
-External reverse charge
------------------------
-
-Invoices
-~~~~~~~~
-
-To make an export invoice, make sure that the invoice lines all use a tax configured for **reverse
-charge**. The **Italian** localization contains an **example** of a reverse charge tax for export in
-the EU to be used as reference (`0% EU`, invoice label `00eu`), which can be found under
-:menuselection:`Accounting --> Configuration --> Taxes`. Exports are exempt from VAT, and therefore
-**reverse charge** taxes require the :guilabel:`Has exoneration of tax (Italy)` option ticked, with
-both the :guilabel:`Exoneration` kind and :guilabel:`Law Reference` filled in.
-
-.. image:: italy/italy-tax.png
-   :align: center
-   :alt: External reverse charge settings
+The submission of invoices to the :abbr:`SdI (Sistema di Interscambio)` for Italy is an electronic
+process used for the mandatory transmission of tax documents in XML format between companies and the
+:abbr:`AdE (Agenzia delle Entrate)` to reduce errors and verify the correctness of operations.
 
 .. note::
-   If you need to use a different kind of :guilabel:`Exoneration`, click :menuselection:`Action -->
-   Duplicate` within the tax menu to create a copy of an existing similar tax. Then, select another
-   :guilabel:`Exoneration`, and :guilabel:`Save`. Repeat this process as many times as you need
-   different kind of :guilabel:`Exoneration` taxes.
+   You can check the current status of an invoice by the :guilabel:`SdI State` field. The XML file
+   is attached to the invoice.
 
-.. tip::
-   **Rename** your taxes in the :guilabel:`Name` field according to their :guilabel:`Exoneration` to
-   differentiate them easily.
+.. image:: italy/edi-process.png
+   :alt: EDI system architecture
 
-On your invoice, select the corresponding tax you need in the :guilabel:`Taxes` field. You can find
-the following **additional info** by opening the **XML** file of the issued invoice:
+XML Documents creation
+~~~~~~~~~~~~~~~~~~~~~~
 
-- :guilabel:`SdI address (Codice Destinatario)`: must be filled for both **EU** or **non-EU**;
-- :guilabel:`Country Id`: must contain the country of the foreign seller in the two-letter ISO
-  (Alpha-2) code (ex., `IT` for 'Italy');
-- :guilabel:`CAP`: must be filled with `00000`;
-- :guilabel:`Partita Iva` (**VAT number**): must contain the **VAT** number for **EU businesses**
-  and `OO99999999999` (double 'O' **letter**, not 'zero') for **non-EU businesses**. In case of
-  private customers without **VAT** number, use `0000000`;
-- :guilabel:`Fiscal Code`: for foreign entities without an actual **Codice Fiscale**, any
-  recognizable identifier is valid.
+Odoo generates the required XML files as attachments to invoices in the `FatturaPA` format required
+by the :abbr:`AdE (Agenzia delle Entrate)`. Once the invoices needed are selected, go to
+:guilabel:`Action` and click on :guilabel:`Send and Print`.
 
-.. note::
-   Odoo does not support sending user-modified XML files.
+.. image:: italy/edi-menu.png
+   :alt: Send and Print menu
 
-For **invoices**, multiple configurations are technically identified by a :guilabel:`Tipo Documento`
-code:
+When the pop-up window opens there is a selection of actions that can be taken. :guilabel:`Generate
+XML File` generates the attachments.
 
-- `TD02` - Down payments;
-- `TDO7` - Simplified invoice;
-- `TD08` - Simplified credit note;
-- `TD09` - Simplified debit note;
-- `TD24` - Deferred invoice.
+.. image:: italy/edi-send-and-print.png
+   :alt: Send and Print dialog
 
-.. tabs::
+The XML file as well as the PDF once can be found attached to the invoice.
 
-   .. tab:: `TD02`
+.. image:: italy/edi-attachments.png
+   :alt: EDI Attachments
 
-      Down payments.
+Submission to SDI
+~~~~~~~~~~~~~~~~~
 
-      **Down payment** invoices are imported/exported with a different :guilabel:`Tipo Documento`
-      code `TDO2` than regular invoices. Upon import of the invoice, it creates a regular vendor
-      bill.
+The :guilabel:`Send to Tax Agency` option in the :guilabel:`Send and Print` dialog sends the
+attachment to the :guilabel:`Proxy Server`, which gathers all requests and then forwards them via a
+WebServices channel to the :abbr:`SdI (Sistema di Interscambio)`. Check the sending status of the
+invoice through the :guilabel:`Check Sending` button at the top of the invoice's view.
 
-      Odoo exports moves as `TD02` if the following conditions are met:
+Processing by SDI
+~~~~~~~~~~~~~~~~~
 
-     - Is an invoice;
-     - All invoice lines are related to **sales order lines** that have the flag `is_downpayment`
-       set as `True`.
+The :abbr:`SdI (Sistema di Interscambio)` receives the document and verifies for any errors. At this
+stage, the invoice is in the :guilabel:`SdI Processing` state, as shown on the invoice. The invoice
+also gets assigned a :guilabel:`FatturaPA Transaction` number that is shown in the
+:guilabel:`Electronic Invoicing` tab. The checks may take variable time, ranging from a few seconds
+up to a day, depending on the queue of invoices sent throughout Italy.
 
-   .. tab:: `TD07`, `TD08`, and `TD09`
+.. image:: italy/edi-processing.png
+   :alt: Check Sending button and Sdi Processing state
 
-      Simplified invoices, and credit/debit notes.
+Acceptance
+~~~~~~~~~~
 
-      Simplified invoices and credit notes can be used to certify **domestic transactions** under
-      **400 EUR** (VAT included). Its status is the same as a regular invoice, but with fewer
-      information requirements.
-
-      For a **simplified** invoice to be established, it must include:
-
-      - :guilabel:`Customer Invoice` reference: **unique** numbering sequence with **no gaps**;
-      - :guilabel:`Invoice Date`: issue **date** of the invoice;
-      - :guilabel:`Company Info`: the **seller**'s full credentials (VAT/TIN number, name, full
-        address) under :menuselection:`General Settings --> Companies (section)`;
-      - :guilabel:`VAT`: the **buyer**'s VAT/TIN number (on their profile card);
-      - :guilabel:`Total`: the total **amount** (VAT included) of the invoice.
-
-      In the :abbr:`EDI (Electronic Data Interchange)`, Odoo exports invoices as simplified if:
-
-      - It is a **domestic** transaction (i.e., the partner is from Italy);
-      - The buyer's data is **insufficient** for a regular invoice;
-      - The **required fields** for a regular invoice (address, ZIP code, city, country) are
-        provided;
-      - The total amount VAT included is **less** than **400 EUR**.
-
-      .. note::
-         The 400 EUR threshold was defined in `the decree of the 10th of May 2019 in the Gazzetta
-         Ufficiale <https://www.gazzettaufficiale.it/eli/id/2019/05/24/19A03271/sg>`_. We advise you
-         to check the current official value.
-
-   .. tab:: `TD24`
-
-      Deferred invoices.
-
-      The **deferred invoice** is an invoice that is **issued at a later time** than the sale of
-      goods or the provision of services. A **deferred invoice** has to be issued at the latest
-      within the **15th day** of the month following the delivery covered by the document.
-
-      It usually is a **summary invoice** containing a list of multiple sales of goods or services,
-      carried out in the month. The business is allowed to **group** the sales into **one invoice**,
-      generally issued at the **end of the month** for accounting purposes. Deferred invoices are
-      default for **wholesaler** having recurrent clients.
-
-      If the goods are transported by a **carrier**, every delivery has an associated **Documento di
-      Transporto (DDT)**, or **Transport Document**. The deferred invoice **must** indicate the
-      details of all the **DDTs** information for better tracing.
-
-      .. note::
-         E-invoicing of deferred invoices requires the `l10n_it_stock_ddt`
-         :ref:`module <italy/modules>`. In this case, a dedicated :guilabel:`Tipo Documento` `TD24`
-         is used in the e-invoice.
-
-      Odoo exports moves as `TD24` if the following conditions are met:
-
-      - Is an invoice;
-      - Is associated to deliveries whose **DDTs** have a **different** date than the issuance date
-        of the invoice.
-
-Vendor bills
-~~~~~~~~~~~~
-
-Italian companies buying goods or services from EU countries (or services from non-EU countries)
-must send the information contained within the bill received to the **Agenzia delle Entrate**. This
-allows you to complete tax-related information on your bill, and to send it. The seller must be set
-as :guilabel:`Cedente/Prestatore`, and the buyer as :guilabel:`Cessionario/Committente`. Contained
-within the **XML** document for the vendor bill, the vendor's credentials show as
-:guilabel:`Cedente/Prestatore`, and your company's credentials as
-:guilabel:`Cessionario/Committente`.
-
-.. note::
-   Self-billing invoices or VAT invoice integrations must be issued and sent to the tax agency.
-
-When inputting taxes in a vendor bill, it is possible to select **reverse charge** taxes. These are
-automatically activated in the Italian fiscal position. By going to :menuselection:`Accounting -->
-Configuration --> Taxes`, the `10%` and `22%` :guilabel:`Goods` and :guilabel:`Services` tax scopes
-are activated and preconfigured with the correct tax grids. These are set up automatically to ensure
-the correct booking of accounting entries and display of the tax report.
-
-For **vendor bills**, **three** types of configurations are technically identified by a code called
-:guilabel:`Tipo Documento`:
-
-- `TD17` - Buying services from **EU** and **non-EU** countries;
-- `TD18` - Buying **goods** from **EU**;
-- `TD19` - Buying **goods** from a **foreign** vendor, but the **goods** are already in **Italy**
-  in a **VAT deposit**.
-
-.. tabs::
-
-   .. tab:: `TD17`
-
-      Buying **services** from **EU** and **non-EU** countries:
-
-      The foreign *seller* invoices a service with a **VAT-excluded** price, as it is not
-      taxable in Italy. The VAT is paid by the *buyer* in Italy;
-
-      - Within EU: the *buyer* integrates the invoice received with the **VAT information**
-        due in Italy (i.e., **vendor bill tax integration**);
-      - Non-EU: the *buyer* sends themselves an invoice (i.e., **self-billing**).
-
-      Odoo exports a transaction as `TD17` if the following conditions are met:
-
-      - Is a vendor bill;
-      - At least one tax on the invoice lines targets the tax grids :ref:`VJ <italy/grids>`;
-      - All invoice lines either have :guilabel:`Services` as **products**, or a tax with the
-        :guilabel:`Services` as **tax scope**.
-
-  .. tab:: `TD18`
-
-     Buying **goods** from **EU**:
-
-     Invoices issued within the EU follow a **standard format**, therefore only an integration of
-     the existing invoice is required.
-
-     Odoo exports a transaction as `TD18` if the following conditions are met:
-
-     - Is a vendor bill;
-     - At least one tax on the invoice lines targets the tax grids :ref:`VJ <italy/grids>`;
-     - All invoice lines either have :guilabel:`Consumable` as **products**, or a tax with the
-       :guilabel:`Goods` as **tax scope**.
-
-  .. tab:: `TD19`
-
-     Buying **goods** from a **foreign** vendor, but the **goods** are already in **Italy** in a
-     **VAT deposit**:
-
-     - From EU: the *buyer* integrates the invoice received with the **VAT information** due in
-       Italy (i.e., **vendor bill tax integration**);
-     - Non-EU: the *buyer* sends an invoice to *themselves* (i.e., **self-billing**).
-
-     Odoo exports a move as a `TD19` if the following conditions are met:
-
-     - Is a vendor bill;
-     - At least one tax on the invoice lines targets the tax grid :ref:`VJ3 <italy/grids>`;
-     - All invoice lines either have :guilabel:`Consumable` products, or a tax with
-       :guilabel:`Goods` as tax scope.
+If the document is valid, it is recorded and considered fiscally valid by the :abbr:`AdE (Agenzia
+delle Entrate)`, which will proceed with archiving in :guilabel:`Substitute Storage (Conservazione
+Sostitutiva)` if explicitly requested on the Agency's portal.
 
 .. warning::
-   Odoo does not offer the
-   `Conservazione Sostitutiva <https://www.agid.gov.it/index.php/it/piattaforme/conservazione>`_
-   requirements. Other providers and **Agenzia delle Entrate** supply free and certified storage to
-   meet the requested conditions.
+   Odoo does not offer the `Conservazione Sostitutiva
+   <https://www.agid.gov.it/index.php/it/piattaforme/conservazione>`_ requirements. Other providers
+   and :abbr:`AdE (Agenzia delle Entrate)` supply free and certified storage to meet the
+   specifications requested by law.
 
-.. _italy/internal-reverse:
+The :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` attempts to forward the
+invoice to the customer at the provided address, whether it is a `PEC` email address or a
+:abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` for their ERP's WebServices
+channels. A maximum of 6 attempts are made every 12 hours, so even if unsuccessful, this process can
+take up to three days. The invoice status is :guilabel:`Accepted by SDI, Forwarding to Partner`.
 
-Internal reverse charge
------------------------
+Possible Rejection
+~~~~~~~~~~~~~~~~~~
 
-.. warning::
-   Odoo currently does not support domestic **internal reverse charge** processes.
+The :abbr:`SdI (Sistema di Interscambio)` may find inaccuracies in the compilation, possibly even
+formal ones. In this case, the invoice is in the :guilabel:`SDI Rejected` state. The :abbr:`SdI
+(Sistema di Interscambio)`'s observations are inserted at the top of the Invoice tab. To resolve the
+issue, it is sufficient to delete the attachments of the invoice, return the invoice to
+:guilabel:`Draft`, and fix the errors. Once the invoice is ready, it can be resent.
 
-.. _italy/grids:
+.. note::
+   To regenerate the XML, both the XML attachment and the PDF report must be deleted, so that they
+   are then regenerated together. This ensures that both always contain the same data.
 
-'Reverse Charge' tax grids
---------------------------
+.. image:: italy/edi-rejected.png
+   :alt: EDI Rejected State
 
-The Italian localization has a specific **tax grid** section for **reverse charge** taxes. These
-tax grids are identifiable by the :ref:`VJ <italy/grids>` tag, and can be found under
-:menuselection:`Accounting --> Reporting --> Audit Reports: Tax Report`.
+Forwarding Completed
+~~~~~~~~~~~~~~~~~~~~
 
-.. image:: italy/italy-grids.png
-   :align: center
-   :alt: Italian reverse charge tax grids
+The invoice has been delivered to the customer; however, you can still send a copy to the customer
+in PDF via email or post. Its status is :guilabel:`Accepted by SDI, Delivered to Partner`.
 
-San Marino
-==========
+If the :abbr:`SdI (Sistema di Interscambio)` cannot contact your customer, they may not be
+registered on the :abbr:`AdE (Agenzia delle Entrate)` portal. In this case, just make sure to send
+the invoice in PDF via email or by mail. The invoice is then in the :guilabel:`Accepted by SDI,
+Partner Delivery Failed` state.
+
+Tax Integration
+---------------
+
+When you receive a vendor bill, either from :abbr:`SdI (Sistema di Interscambio)`, from paper or
+from an imported XML file, the Tax Agency might request that you send some tax information
+integration back to the :abbr:`SdI (Sistema di Interscambio)`. It happens when a transaction that
+was tax exempt becomes taxable for any reason.
+
+.. example::
+   Here is a non-exhaustive list:
+
+   - | :ref:`italy/reverse-charge`
+     | As a buyer, you have to pay taxes on what you buy and integrate tax information.
+       :guilabel:`Reverse Charge` taxes.
+   - | :ref:`italy/split-payment`
+     | As a :abbr:`PA (Public Administration)` business buyer, you have to pay taxes and integrate
+       tax information. Be sure that you replace the :guilabel:`0% Sale Taxes` on the vendor bill
+       you received with the correct :guilabel:`Split Payment` taxes.
+   - | :guilabel:`Self Consumption`
+     | When, as a business owner, you use an asset that you bought for business for personal reasons
+       instead, you have to pay those taxes you originally deducted as a business cost for it.
+
+Odoo may detect that your vendor bill can be interpreted as a document of a type that needs tax
+integration, as detailed in the :ref:`italy/document-types` section.
+
+.. important::
+   Be sure that you replace the :guilabel:`0% Sale Taxes` on the vendor bill you received with the
+   ones you're supposed to pay to the :abbr:`AdE (Agenzia delle Entrate)`. A button then appears on
+   the top of the single vendor bill form to send them.
+
+   When clicking on the :guilabel:`Send Tax Integration` button, an XML file of the appropriate
+   :guilabel:`Document Type` is generated, attached to the bill, and sent as for invoices.
+
+   .. image:: italy/edi-tax-integration-button.png
+      :alt: EDI Send Tax Integration button
+
+.. _italy/document-types:
+
+Document Types
+--------------
+
+The :abbr:`SdI (Sistema di Interscambio)` requires businesses to send customer invoices and other
+documents through the :abbr:`EDI (Electronic Data Interchange)`.
+
+The following :guilabel:`Document Type` codes all technically identify different business use cases.
+
+TD01 - Invoices
+~~~~~~~~~~~~~~~
+
+This represents the standard **domestic** scenario for all invoices exchanged through the :abbr:`SdI
+(Sistema di Interscambio)`. Any invoice that doesn't fall into one of the specific special cases
+is categorized as a regular invoice, identified by the :guilabel:`Document Type` `TD01`.
+
+TD02 - Down payments
+~~~~~~~~~~~~~~~~~~~~
+
+**Down payment** invoices are imported/exported with a different :guilabel:`Document Type` code
+`TDO2` than regular invoices. Upon import of the invoice, a regular vendor bill is created.
+
+Odoo exports transactions as `TD02` if the following conditions are met:
+
+#. It is an invoice;
+#. All invoice lines are related to down payment sales order lines.
+
+TD04 - Credit notes
+~~~~~~~~~~~~~~~~~~~
+
+It is the standard scenario for all **credit notes** issued to **domestic** clients, when we need to
+formally acknowledge that the seller is reducing or canceling a previously issued invoice, for
+example, in case of overbilling, incorrect items, or overpayment. Just like invoices, they must be
+sent to the :abbr:`SdI (Sistema di Interscambio)`, their :guilabel:`Document Type` `TD04`
+
+TD07, TD08, TD09 - Simplified Invoicing
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Simplified invoices (`TD07`), credit notes (`TD08`), and debit notes (`TD09`) can be used to certify
+domestic transactions under 400 EUR (VAT included). Its status is the same as that of a regular
+invoice, but with fewer information requirements.
+
+For a simplified invoice to be established, it must include:
+
+#. :guilabel:`Customer Invoice` reference: **unique** numbering sequence with **no gaps**;
+#. :guilabel:`Invoice Date`: issue **date** of the invoice;
+#. :guilabel:`Company Info`: the **seller**'s full credentials (VAT/TIN number, name, full address)
+   under :menuselection:`General Settings --> Companies (section)`;
+#. :guilabel:`VAT`: the **buyer**'s VAT/TIN number (on the partner form);
+#. :guilabel:`Total`: the total **amount** (VAT included) of the invoice.
+
+In the :abbr:`EDI (Electronic Data Interchange)`, Odoo exports invoices as simplified if:
+
+#. It is a domestic transaction (i.e., the partner is from Italy);
+#. Your company's **required fields** (:guilabel:`VAT Number` or :guilabel:`Codice Fiscale`,
+   :guilabel:`Fiscal Regime`, and full **address**) are provided;
+#. The partner's address is not fully specified (i.e., it misses the City or the ZipCode);
+#. The total amount of VAT included is **less** than **400 EUR**.
+
+.. note::
+   The 400 EUR threshold was defined in `the decree of the 10th of May 2019 in the Gazzetta
+   Ufficiale <https://www.gazzettaufficiale.it/eli/id/2019/05/24/19A03271/sg>`_. We advise you to
+   check the current official value.
+
+TD16 - Internal Reverse Charge
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Internal reverse charge transactions (see :ref:`italy/tax-exemption` and
+:ref:`italy/reverse-charge`) are exported as `TD16` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least **one tax** on the invoice lines that targets one of these :ref:`tax grids
+  <italy/grids>`: `VJ6`, `VJ7`, `VJ8`, `VJ12`, `VJ13`, `VJ14`, `VJ15`, `VJ16`, `VJ17`
+
+TD17 - Buying services from abroad
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+When buying **services** from **EU** and **non-EU** countries, the foreign *seller* invoices a
+service with a **VAT-excluded** price, as it is not taxable in Italy. The VAT is paid by the *buyer*
+in Italy.
+
+- Within the EU: the *buyer* integrates the invoice received with the **VAT information** due in
+  Italy (i.e., **vendor bill tax integration**);
+- Non-EU: the *buyer* sends themselves an invoice (i.e., **self-billing**).
+
+Odoo exports a transaction as `TD17` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least **one tax** on the invoice lines that targets the tax grid :ref:`VJ3
+  <italy/grids>`;
+- All invoice lines either have :guilabel:`Services` as **products**, or a tax with the
+  :guilabel:`Services` as **tax scope**.
+
+TD18 - Buying goods from EU
+~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Invoices issued within the EU follow a **standard format**, therefore only an integration of the
+existing invoice is required.
+
+Odoo exports a transaction as `TD18` if the following conditions are met:
+
+- It is a vendor bill;
+- The **partner** is from an **EU** country;
+- It has at least one tax on the invoice lines that targets the tax grid :ref:`VJ9 <italy/grids>`;
+- All invoice lines either have :guilabel:`Consumable` as **products**, or a tax with
+  :guilabel:`Goods` as **tax scope**.
+
+TD19 - Buying goods from VAT deposit
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Buying **goods** from a **foreign** vendor, but the **goods** are already in **Italy** in a **VAT
+deposit**.
+
+- From the EU: the *buyer* integrates the invoice received with the **VAT information** due in
+  Italy (i.e., **vendor bill tax integration**);
+- Non-EU: the *buyer* sends an invoice to *themselves* (i.e., **self-billing**).
+
+Odoo exports a transaction as a `TD19` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least one tax on the invoice lines that targets the tax grid :ref:`VJ3 <italy/grids>`;
+- All invoice lines either have :guilabel:`Consumables` as products, or a tax with
+  :guilabel:`Goods` as **tax scope**.
+
+TD24 - Deferred invoices
+~~~~~~~~~~~~~~~~~~~~~~~~
+
+The **deferred invoice** is an invoice that is **issued at a later time** than the sale of goods or
+the provision of services. A **deferred invoice** has to be issued at the latest within the **15th
+day** of the month following the delivery covered by the document.
+
+It usually is a **summary invoice** containing a list of multiple sales of goods or services carried
+out in the month. The business is allowed to **group** the sales into **one invoice**, generally
+issued at the **end of the month** for accounting purposes. Deferred invoices are default for
+**wholesalers** having recurrent clients.
+
+If the goods are transported by a **carrier**, every delivery has an associated **Documento di
+Transporto (DDT)**, or **Transport Document**. The deferred invoice **must** indicate the details of
+all the **DDTs** information for better tracing.
+
+.. note::
+   E-invoicing of deferred invoices requires the `l10n_it_stock_ddt` :ref:`module <italy/modules>`.
+   In this case, a dedicated :guilabel:`Document Type` `TD24` is used in the e-invoice.
+
+Odoo exports transactions as `TD24` if the following conditions are met:
+
+#. It is an invoice;
+#. It is associated with deliveries whose **DDTs** have a **different** date than the issue date of
+   the invoice.
+
+TD28 - San Marino
+~~~~~~~~~~~~~~~~~
 
 Invoices
---------
+********
 
 San Marino and Italy have special agreements on e-invoicing operations. As such, **invoices** follow
-the regular **reverse charge** rules. Additional requirements are not enforced by Odoo, however, the
-user is requested by the **State** to:
+the regular **reverse charge** rules. You can use the proper :guilabel:`Document Type` depending on
+the invoice type: `TD01`, `TD04`, `TD05`, `TD24`, `TD25`. Additional requirements are not enforced
+by Odoo. However, the user is requested by the **State** to:
 
-- Select a tax with the option :guilabel:`Has exoneration of tax (Italy)` ticked, and the
-  :guilabel:`Exoneration` set to `N3.3`;
-- Use the generic :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Codice Destinatario` `2R4GT08`.
-  The invoice is then routed by a dedicated office in San Marino to the correct business.
+- Select a tax with the :guilabel:`Tax Exemption Kind` set to `N3.3`;
+- Use the generic :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` `2R4GT08`.
 
-Bills
------
+The invoice is then routed by a dedicated office in San Marino to the correct business.
+
+Vendor Bills
+************
 
 When a **paper bill** is received from San Marino, any Italian company **must** submit that invoice
-to the **Agenzia delle Entrate** by indicating the e-invoice's :guilabel:`Tipo Documento` field with
-the special value `TD28`.
+to the :abbr:`AdE (Agenzia delle Entrate)` by indicating the e-invoice's :guilabel:`Document Type`
+field with the special value `TD28`.
 
-.. tabs::
+Odoo exports a transaction as `TD28` if the following conditions are met:
 
-   .. tab:: `TD28`
+#. It is a vendor bill;
+#. It has at least one tax on the invoice lines that targets the tax grids :ref:`VJ <italy/grids>`;
+#. The **country** of the partner is **San Marino**.
 
-      Odoo exports a move as `TD28` if the following conditions are met:
+Public Administration Businesses (B2G)
+======================================
 
-      - Is a vendor bill;
-      - At least one tax on the invoice lines targets the tax grids :ref:`VJ <italy/grids>`;
-      - The **country** of the partner is **San Marino**.
+:abbr:`PA (Public Administration)` businesses are subjected to more control than private businesses
+as they handle public money coming from taxpayers. The :abbr:`EDI (Electronic Data Interchange)`
+process adds some steps to the :ref:`regular one <italy/e-invoicing-process>`, as :abbr:`PA (Public
+Administration)` businesses can **accept** or **refuse** invoices.
 
-Pubblica amministrazione (B2G)
-==============================
+.. note::
+   :abbr:`PA (Public Administration)` businesses have a 6-digit long :guilabel:`Destination Code`,
+   also called :abbr:`CUU (Codice Univoco Ufficio)`, that is **mandatory**, **PEC** address cannot
+   be used in this case.
 
-.. warning::
-   Odoo does **not** send invoices directly to the government as they need to be signed. If we see
-   that the codice destinatario is 6 digits, then it is not sent to the PA automatically, but you
-   can download the XML, sign it with an external program and send it through the portal.
-
-Digital qualified signature
----------------------------
-
-For invoices and bills intended to the **Pubblica Amministrazione (B2G)**, a **Digital Qualified
-Signature** is required for all files sent through the :abbr:`SdI (Sistema di Interscambio)`. The
-**XML** file must be certified using a certificate that is either:
-
-- a **smart card**;
-- a **USB token**;
-- a **Hardware Security Module (HSM)**.
+.. seealso::
+   `Complete list of businesses that belong to the Public Administration along with their
+   Destination Code <https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica>`_
 
 CIG, CUP, DatiOrdineAcquisto
 ----------------------------
 
 To ensure the effective traceability of payments by public administrations, electronic invoices
-issued to the public administrations must contain:
+issued to public administrations must contain:
 
 - The :abbr:`CIG (Codice Identificativo Gara)`, except in cases of exclusion from traceability
   obligations provided by law n. 136 of August 13, 2010;
 - The :abbr:`CUP (Codice Unico di Progetto)`, in case of invoices related to public works.
 
-If the **XML** file requires it, the **Agenzia Delle Entrate** can *only* proceed payments of
-electronic invoices when the **XML** file contains a :abbr:`CIG (Codice Identificativo Gara)` and
-:abbr:`CUP (Codice Unico di Progetto)`. For each electronic invoice, it is **necessary** to indicate
-the :abbr:`CUU (Codice Univoco Ufficio)`, which represents the unique identifier code that allows
-the :abbr:`SdI (Sistema di Interscambio)` to correctly deliver the electronic invoice to the
-recipient office.
+If the XML file requires it, the :abbr:`AdE (Agenzia Delle Entrate)` can *only* proceed payments of
+electronic invoices when the XML file contains a :abbr:`CIG (Codice Identificativo Gara)` and
+:abbr:`CUP (Codice Unico di Progetto)`.
 
 .. note::
-   - The :abbr:`Codice Unico di Progetto)` and the :abbr:`CIG (Codice Identificativo Gara)` must be
-     included in one of the **2.1.2** (DatiOrdineAcquisto), **2.1.3** (Dati Contratto), **2.1.4**
-     (DatiConvenzione), **2.1.5** (Date Ricezione), or **2.1.6** (Dati Fatture Collegate)
-     information blocks. These correspond to the elements named :guilabel:`CodiceCUP` and
-     :guilabel:`CodiceCIG` of the electronic invoice **XML** file, whose table can be found on the
-     government `website <http://www.fatturapa.gov.it/>`_.
-   - The :abbr:`CUU (Codice Univoco Ufficio)` must be included in the electronic invoice
-     corresponding to the element **1.1.4** (:guilabel:`CodiceDestinario`).
+   The :abbr:`CUP (Codice Unico di Progetto)` and the :abbr:`CIG (Codice Identificativo Gara)` must
+   be included in one of the `DatiOrdineAcquisto`, `DatiContratto`, `DatiConvenzione`,
+   `DateRicezione`, or `DatiFattureCollegate` XML tags.
+
+   These correspond to the elements named :guilabel:`CodiceCUP` and :guilabel:`CodiceCIG` of the
+   electronic invoice XML file, whose table can be found on the government `website
+   <http://www.fatturapa.gov.it/>`_.
+
+.. _italy/split-payment:
+
+Split Payment
+-------------
+
+The :guilabel:`Split Payment` mechanism behaves much like :ref:`italy/reverse-charge`.
+
+.. example::
+   When an Italian company bills a :abbr:`PA (Public Administration)` business - for example,
+   cleaning services for a public building - the :abbr:`PA (Public Administration)` business
+   self-reports the VAT to the Tax Agency themselves, and the vendor just has to select the
+   appropriate tax with the right :guilabel:`Tax Exemption` for their invoice lines.
+
+The specific :guilabel:`Scissione dei Pagamenti` fiscal position is available to deal with partners
+belonging to the :abbr:`PA (Public Administration)`.
+
+Process
+-------
+
+.. _italy/digital-signature:
+
+Digital qualified signature
+~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+For invoices and bills intended for the :abbr:`PA (Public Administration)`, a **Digital Qualified
+Signature** is required for all files sent through the :abbr:`SdI (Sistema di Interscambio)`. The
+XML file must be certified using a certificate that is either:
+
+- a **smart card**;
+- a **USB token**;
+- an :abbr:`HSM (Hardware Security Module)`.
+
+.. warning::
+   Odoo **cannot** digitally sign documents for you. When a 6-digit long :guilabel:`Codice
+   Destinatario` is detected, then the :abbr:`EDI (Electronic Data Interchange)` process stops, and
+   the invoice is set on the :guilabel:`Requires user signature` state. You can download the
+   document in XML, sign it with any :guilabel:`Digital Qualified Signature` provider's external
+   program and send it through the :abbr:`AdE (Agenzia Delle Entrate)` portal.
+
+Acceptance or Refusal
+~~~~~~~~~~~~~~~~~~~~~
+
+.. warning::
+   As Odoo does not handle sending signed invoices to :abbr:`PA (Public Administration)` businesses,
+   these states cannot be directly triggered by Odoo. When you upload the invoice on the :abbr:`AdE
+   (Agenzia Delle Entrate)` portal, Odoo receives notifications about it, putting the correct
+   :guilabel:`SdI State` on the invoice.
+
+After receiving the invoice through the :abbr:`SdI (Sistema di Interscambio)`, the :abbr:`PA (Public
+Administration)` business has 15 days to accept the invoice. If it does, then the process ends here.
+If the :abbr:`PA (Public Administration)` business refuses the invoice, it is still considered valid
+once it is accepted by the :abbr:`SdI (Sistema di Interscambio)`. You then have to issue a credit
+note to compensate and send it to the :abbr:`SdI (Sistema di Interscambio)`.
+
+Expired Terms
+~~~~~~~~~~~~~
+
+If the :abbr:`PA (Public Administration)` business doesn't reply within 15 days, you need to contact
+the :abbr:`PA (Public Administration)` business directly, sending them both the invoice and the
+received deadline notification by email. You can make an arrangement with them and manually set the
+correct :guilabel:`SdI State` on your invoice.