The incorrect nature code in the electronic invoice cannot be sanctioned.
‘The topic was marginally addressed in the circ. no. 6/2023, in which the Revenue
Agency considered merely formal violations – in principle not punishable – those
deriving from the issue of electronic invoices via Sdl which, although reporting an
incorrect indication of the “nature code’, are correctly calculated in the periodic VAT
payment
Source: eutekne.info
