Invoicing in the passive cycle
Posted: Tue Jan 07, 2025 6:26 am
The preparation of the electronic invoice as described is necessary to transmit the invoice data to the SDI and fulfill the communication obligation towards the Agency , while we will send the invoice to our foreign customer according to the agreed methods (in PDF, via email or other methods).
For passive invoices, i.e. those received from a foreign supplier, the issue australia whatsapp resource becomes slightly more complex. In fact, you will have to issue an electronic invoice, using the document types TD17, TD18 and TD19:
TD17: Integration/self-invoice for purchase of services from abroad;
TD18: Integration for intra-EU purchases of goods;
TD19: Integration/self-invoice for purchase of goods pursuant to art. 17 c. 2 DPR 633/72.
As clarified by the Guide released by the Revenue Agency, now in version 1.6 with the February update, the supplementary documents must be recorded in both the entry and exit registers, to allow for the correct settlement of VAT. It is also important to issue self-invoices/integrations respecting the correct timing, i.e. within the fifteenth day of the month following the month in which the invoice was received by the supplier. We also point out that the Revenue Agency, in its Guide, suggests sending these documents by the end of the month in which the invoice was received/the transaction was carried out, in the event that you wish to use the draft pre-filled VAT registers.
For passive invoices, i.e. those received from a foreign supplier, the issue australia whatsapp resource becomes slightly more complex. In fact, you will have to issue an electronic invoice, using the document types TD17, TD18 and TD19:
TD17: Integration/self-invoice for purchase of services from abroad;
TD18: Integration for intra-EU purchases of goods;
TD19: Integration/self-invoice for purchase of goods pursuant to art. 17 c. 2 DPR 633/72.
As clarified by the Guide released by the Revenue Agency, now in version 1.6 with the February update, the supplementary documents must be recorded in both the entry and exit registers, to allow for the correct settlement of VAT. It is also important to issue self-invoices/integrations respecting the correct timing, i.e. within the fifteenth day of the month following the month in which the invoice was received by the supplier. We also point out that the Revenue Agency, in its Guide, suggests sending these documents by the end of the month in which the invoice was received/the transaction was carried out, in the event that you wish to use the draft pre-filled VAT registers.