Version 1.9 of the technical specifications, which will apply starting April 1, 2025, was published on January 31, 2025. The following changes and updates have been introduced:
- New Document Type and Updates:
- TD29 Document Type: Introduced for reporting omitted or irregular invoicing to the Revenue Agency.
- TD20 Document Type:
- To be used in the event of omitted or irregular invoicing by the transferor or supplier in transactions subject to reverse charge (Article 6, paragraph 9-bis of Legislative Decree 471/97).
- Also applicable in the case of an intra-community acquisition where the transferee or principal has not received the invoice within the second month following the transaction month or has received a document indicating a consideration lower than the actual one (Article 46, paragraph 5 of Legislative Decree 331/93).
- Error Code Updates:
- Error Codes 00471, 00473, and 00475: Descriptions have been updated to provide clearer guidance.
- Error Codes 00404 and 00409: Verification criteria have been changed to improve accuracy and compliance.
- Control Code Modification:
- Control Code 00460: The control logic has been altered to enhance validation processes.
- New Tax Regime Code:
- Tax Regime Code “RF20”: Introduced to identify the new cross-border VAT exemption regime in compliance with EU Directive 2020/285.
These changes are aimed at improving the accuracy and compliance of invoicing and reporting processes, providing clearer guidelines and enhancing the overall functionality of the system.
Technical specifications version 1.9
Documentation usable from 1 April 2025
- Annex A – Technical specifications version 1.9 – pdf – updated on 31 January 2025
- Tabular representation of the ordinary invoice path
- Simplified invoice tabular representation
- VFSM10 Schematic
- Schema_VFPR12
- MessaggiFatturaTypes_v1.0 – xsd
- Qr Code VAT Number – Technical Specifications – pdf
- Invoice, hash and receipt examples
- Stylesheets for receipts
Source Agenzia Entrate
