PA e-Invoice

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Insights
 
 
 
 

The issue of mandatory e-Invoicing between enterprises and the Public Administrations (including those with independent legal status) received its first important enactment with Law No. 244 of 24 December 2007, (2008 Budget).

 

 

In introducing mandatory e-invoicing for those providing services or selling goods to the Public Administrations, the law made this obligation subject to the enactment of two implementing provisions, the first of which was enacted on 7 March 2008 by a Ministry of Economy and Finance Decree (which identified SOGEI as the manager of e-invoicing interchange and related powers and authorities), while the second MEF decree, number 55, was issued on 3 April 2013.

 

To govern the implementation of the obligatory use of e-invoicing to the Public Administration, a recent law was enacted - Legislative Decree No. 66 of 24/4/2014 (the  2014 Irpef Decree) which also set out obligations for non-central Public Administrations.

 

 

In view of these laws:

 

  1. from 6 June 2014 e-invoicing is obligatory for Ministries, Tax Agencies, and national social security/welfare agencies;
  2. from 31 March 2015 the obligation is also applied to all other administrations.

 

Detailed technical specifications providing further clarification about e-invoicing to the public administrations are available at   www.fatturapa.gov.it.

 

  

The generation, transmission and receipt of e-invoices on the CBI circuit:

 

 

The Consorzio CBI has developed a model that will allow the transmission and issuing of e-invoices to Public Administrations over the CBI Network.

 

 

The new "PA Invoice" function, for which instructions are already available in the "Technical Standards/Document Management Area", allows a consortium member to interface with the Interchange System, in order to:

  • transmit e-invoices on behalf of clients (Public Administration creditor firms);
  • receive e-invoices on behalf of client debtor Public Administrations.

 

 

The figure below outlines the service model identified with the new PA Invoice function, which consortium members can use to transmit invoices to the Interchange System through the Network and CBI Access Point, in accordance with the applicable regulations:

 

 
Figure 1 - PA CBI e-Invoice service model
Figure 1 - PA CBI e-Invoice service model
 
 
 

The technical specifications of the "PA CBI Invoice" function, in force since 6 December 2013, are published below. They are available only to Consortium Members.

 
 
 
 
 
 
 
 

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