How do you issue an electronic invoice? How is it preserved? What happens in case of an error? What if the customer can't download it? All these questions must be answered by January 2019, XNUMX, the day on which the electronic invoicing obligation will also start between private individuals. To help the ocean of VAT numbers involved in the novelty – about 5 million – the Revenue Agency has created a guide with all the useful information. Here is a summary of the most important steps.
HOW TO PREPARE AN ELECTRONIC INVOICE
The Revenue Agency makes three types of programs available free of charge for preparing electronic invoices:
- A web procedure that can be used (also through an intermediary) through the portal "Invoices and Fees”, which can be accessed by entering the credentials of Speed and National service card or Fisconline/Entratel. This service allows you to prepare an electronic invoice in XML format (which is mandatory), but also to view it in Pdf. Once the procedure has been completed, the XML file can be rechecked, modified, saved on the computer and finally transmitted to the Exchange System (SdI).
- A software that can be downloaded to the computer, which however only allows you to prepare the invoice, because you work offline. In this case, to send the invoice to the ES, you need to open the "Fatture e Corrispettivi" portal and only use the "Transmission" function.
- "invoicee“, an app for tablets and smartphones that can be downloaded from the stores Android o Apple . It allows you to prepare the electronic invoice and send it to the ES.
These procedures are aimed above all at operators who issue a limited number of invoices and usually use word processing programs or pre-printed paper templates. Alternatively, it is possible to track down various private software online, which however, of course, are paid for.
HOW TO SEND AN ELECTRONIC INVOICE TO THE CUSTOMER
Electronic invoices must always be sent to customers via the ES, otherwise they are considered not issued.
The XML file of the electronic invoice can be sent to the ES through various channels.
We have already talked about the first two:
- The portal "Invoices and Fees” of the Revenue Agency website.
- The App “invoicee".
To these are added:
- Certified e-mail (Pec), by sending the attached file to the address [email protected].
- A telematic channel (FTP or Web Service) previously activated between the company's servers and the ES. This procedure is aimed at highly computerized companies that need to transmit a very large number of electronic invoice files.
To correctly send an electronic invoice, it is essential that it contains the electronic address that the customer has communicated to the supplier. This address can only be:
- A Pec address, in this case it will be necessary to fill in the invoice field "Recipient Code" with the value "0000000" (seven times zero) and the "Pec Recipient" field with the Pec address communicated by the customer.
- A 7-digit alphanumeric code: in this case it will only be necessary to fill in the invoice field "Recipient Code" with the code communicated by the customer.
WRONG ELECTRONIC INVOICE: THE "REJECT RECEIPT"
The ES checks the invoice and throws it away if it detects errors, sending the person who sent the file a reject receipt, which contains a brief description of the error committed. Furthermore, the rejected receipt is also archived in the authenticated area "Consultation-Monitoring of transmitted files" of the portal "Invoices and Fees” of the Revenue Agency.
CORRECT ELECTRONIC INVOICE: THE "DELIVERY RECEIPT"
If, on the other hand, the electronic invoice is correct, the ES delivers it to the addressee and sends the person who sent the file a delivery receipt with the exact date and time the document was sent.
Also in this case, a duplicate of the electronic invoice is always made available to both the customer and the supplier in their reserved areas of "Relevant data consultation for VAT purposes" of the portal "Invoices and Fees”. It's not a detail: the duplicate electronic invoice has the same legal value as the original invoice file.
CORRECT ELECTRONIC INVOICE: THE "RECEIPT OF IMPOSSIBILITY OF DELIVERY"
If the invoice has been sent correctly but is not delivered due to technical problems affecting the recipient, the system sends the person who sent the file a receipt of impossibility of delivery.
In this case, the invoice is considered issued for the supplier but not yet definitively received for tax purposes by the customer. For this reason, the person who issued the invoice must notify the customer that he can download the duplicate document in the reserved area of "Consultation of relevant data for VAT purposes" of the portal "Invoices and Fees”. The effective date of VAT deductibility, for the customer, will start from the moment the invoice is displayed/downloaded.
HOW ARE ELECTRONIC INVOICES KEPT
Every electronic invoice must be kept in digital format and the obligation applies to both those who issue it and those who receive it. However, it is not enough to keep the file in the computer's memory: a process technically regulated by law must be followed.
Several certified private operators offer the legally compliant electronic storage service, but for those who do not want to spend the money, the Revenue Agency offers a free service which can always be accessed from the reserved area of the portal "Invoices and Fees".
