documentation/content-rst/applications/finance/fiscal_localizations/italy.rst

=====
Italy
=====

.. _italy/modules:

Configuration
=============

:ref:`Install <general/install>` the following modules to get all the features of the Italian
localization:

.. list-table::
   :header-rows: 1
   :stub-columns: 1

   * - Name
     - Technical name
     - Description
   * - Italy - Accounting
     - `l10n_it`
     - Default :ref:`fiscal localization package <fiscal_localizations/packages>`
   * - Italy - E-invoicing
     - `l10n_it_edi`
     - E-invoice implementation
   * - Italy - E-invoicing (Withholding)
     - `l10n_it_edi_withholding`
     - E-invoice withholding
   * - Italy - Accounting Reports
     - `l10n_it_reports`
     - Country-specific reports
   * - Italy - Stock DDT
     - `l10n_it_stock_ddt`
     - Transport documents - Documento di Trasporto (DDT)

.. seealso::
   :doc:`Documentation on e-invoicing’s legality and compliance in Italy
   <../accounting/customer_invoices/electronic_invoicing/italy>`

Company information
-------------------

Configuring the company's information ensures your Accounting database is properly set up. To add
information, go to :menuselection:`Settings --> General Settings`, and in the :guilabel:`Companies`
section, click :guilabel:`Update info`. From here, fill out the fields:

- :guilabel:`Address`: the address of the company;
- :guilabel:`VAT`: VAT of the company;
- :guilabel:`Codice Fiscale`: the fiscal code of the company;
- :guilabel:`Tax System`: the tax system under which the company falls;

.. 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 :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 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 `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:`Destination Code` `K95IV18`, and confirm.

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:

- | :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
Accounting.

.. warning::
   Selecting either :guilabel:`Test (experimental)` or :guilabel:`Official` is **irreversible**.
   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:`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/edi.png
   :alt: Electronic document invoicing settings

.. _italy/e-invoicing-process:

Process
-------

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::
   You can check the current status of an invoice by the :guilabel:`SdI State` field. The XML file
   is attached to the invoice.

.. image:: italy/edi-process.png
   :alt: EDI system architecture

XML Documents creation
~~~~~~~~~~~~~~~~~~~~~~

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`.

.. image:: italy/edi-menu.png
   :alt: Send and Print menu

When the pop-up window opens there is a selection of actions that can be taken. :guilabel:`Generate
XML File` generates the attachments.

.. image:: italy/edi-send-and-print.png
   :alt: Send and Print dialog

The XML file as well as the PDF once can be found attached to the invoice.

.. image:: italy/edi-attachments.png
   :alt: EDI Attachments

Submission to SDI
~~~~~~~~~~~~~~~~~

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.

Processing by SDI
~~~~~~~~~~~~~~~~~

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.

.. image:: italy/edi-processing.png
   :alt: Check Sending button and Sdi Processing state

Acceptance
~~~~~~~~~~

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 :abbr:`AdE (Agenzia delle Entrate)` supply free and certified storage to meet the
   specifications requested by law.

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`.

Possible Rejection
~~~~~~~~~~~~~~~~~~

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.

.. 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.

.. image:: italy/edi-rejected.png
   :alt: EDI Rejected State

Forwarding Completed
~~~~~~~~~~~~~~~~~~~~

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`.

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 cancelling 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. 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 :guilabel:`Tax Exemption Kind` set to `N3.3`;
- Use the generic :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` `2R4GTO8`.

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 :abbr:`AdE (Agenzia delle Entrate)` by indicating the e-invoice's :guilabel:`Document Type`
field with the special value `TD28`.

Odoo exports a transaction as `TD28` 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 grids :ref:`VJ <italy/grids>`;
#. The **country** of the partner is **San Marino**.

Public Administration Businesses (B2G)
======================================

: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.

.. 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.

.. 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 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 :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:`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.

Point of Sale fiscal printers
=============================

Fiscal regulations mandate using certified RT devices, such as RT printers or RT servers, to ensure
compliant sales receipts and secure communication with the Tax Authority. These devices
automatically transmit fiscal data daily. RT printers, designed for individual POS terminals, handle
transactions, print receipts, and report to the authorities, ensuring data integrity and compliance.

Simulation mode
---------------

.. warning::
   Since the simulation mode sends data to the authorities, it should only be enabled at the very
   start of the printer's configuration process. Once the printer is switched to the production
   mode, it cannot be reverted to the simulation mode.

To test the fiscal printer setup with Odoo, configure the fiscal printer in the simulation mode
as follows:

#. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete,
   and no transaction in progress.
#. Type `3333`.
#. Press :guilabel:`Chiave`. The screen displays :guilabel:`Scelta Funzione`.
#. Type `14`. The screen displays :guilabel:`Apprendimento`.
#. Type `62`. The screen displays :guilabel:`Simulazione`.
#. To turn the :guilabel:`no` into a :guilabel:`si`, press :guilabel:`X`.
#. To confirm, press :guilabel:`Contante`.
#. Press :guilabel:`Chiave`.

To configure the printer for production, repeat the steps above.

.. note::
   To test the printer configuration, the physical device must first be obtained and registered with
   the relevant authorities.

Setting up the printer to work with Odoo
----------------------------------------

Fiscal printers are meant to work only in the local network. This means the printer and the
device running :doc:`Odoo Point of Sale </applications/sales/point_of_sale>` must be connected to
the same network.

Fiscal printers are typically configured to use HTTP by default. To ensure compatibility with Odoo,
the settings must be updated to enable HTTPS support on the printer. This can be done using either
the EpsonFPWizard configuration software or the keyboard connected to the printer.

To set up the fiscal printer using the keyboard, follow these steps:

#. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete,
   and no transaction in progress.
#. Type `3333`.
#. Press :guilabel:`Chiave`. The screen displays :guilabel:`Scleta Funzione`.
#. Type `34`. The screen displays :guilabel:`Web Server`.
#. Press :guilabel:`Contante` 3 times until the screen displays :guilabel:`Web Server: SSL`.
#. To turn the value `0` into a `1`, press :guilabel:`X`.
#. To confirm, press :guilabel:`Contante` 3 times.
#. Press :guilabel:`Chiave`.

Then, log in to the printer with the device that runs :doc:`Odoo Point of Sale
</applications/sales/point_of_sale>` so it recognizes the printer's certificate.

To approve and install the printer's certificate, follow these steps:

#. Access the printer by opening a web browser and entering `https://<ip-of-your-printer>` in the
   address bar. A :guilabel:`Warning: Potential Security Risk Ahead` security message appears.
#. Click :guilabel:`Advanced` to show the certificate approval options.
#. Click :guilabel:`Proceed` to validate the certificate.

Then, to ensure :doc:`Odoo Point of Sale </applications/sales/point_of_sale>` is configured with the
fiscal printer, go to :menuselection:`Point of Sale --> Configuration --> Settings`. In the
:guilabel:`Connected Devices` section, add the IP address in the :guilabel:`Italian Fiscal Printer
IP address` and enable :guilabel:`Use HTTPS`.

Ri.Ba. (Ricevuta Bancaria)
==========================

:abbr:`Ri.Ba. (Ricevuta Bancaria)` is a payment method widely used in Italy where vendors request
payments through their bank, which forwards the request to the customer's own bank and takes
responsibility for the collection. This enables payment automation and reduces risks for the vendor.

The vendor generally uploads a fixed-format text file with the list of payments to the bank's web
portal.

.. note::
   - Ri.Ba. are exclusively for **domestic payments** in Italy. For recurring international
     payments, please use `SEPA Direct Debt (SDD) <../accounting/payments/batch_sdd>`_

Configuration
-------------

#. Check that the `l10n_it_riba` module is :ref:`installed <general/install>`.
#. Go to :menuselection:`Settings --> Users & Companies --> Companies` and select the company that
   will use Ri.Ba.
#. Fill out the required :guilabel:`SIA Code`.

   .. image:: italy/sia-code.png
      :alt: The company's SIA code

   .. note::
      The :guilabel:`SIA Code` identifies businesses within the Italian banking network and is used
      to receive money through specific payment methods. It consists of one letter and four digits
      (e.g., T1234) and can usually be found on the bank's portal or obtained by contacting the bank.

#. Ensure the Company's bank account has an Italian IBAN.

   .. seealso::
      How to configure :doc:`Bank Accounts <../accounting/bank>`

Accept Ri.Ba. for your invoices
-------------------------------

Payments of type :abbr:`Ri.Ba. (Ricevuta Bancaria)` can be registered from the :guilabel:`Invoices`
(:menuselection:`Accounting --> Customers --> Invoices`).

.. important::
   Make sure that your invoice involves a Partner that has a bank account with an Italian IBAN.

Then, all Payments must be grouped in a **Batch Payment**.

.. seealso::
   - :doc:`Batch Payments <../accounting/payments>`
   - :doc:`Create a Batch Payment <../accounting/payments/batch>`

Once you press the :guilabel:`Validate` button for the Batch Payment, the :abbr:`Ri.Ba. (Ricevuta
Bancaria)` file is generated and attached to the Batch Payment, so you can download it and upload it
through your bank's web portal.

.. image:: italy/riba-attachment.png
   :alt: The Ri.Ba. file attached