| Update: | Compliance Alert – FatturaPA version 1.9 technical specifications released |
| Date: | 2025-02-10 |
Version 1.9 of the technical specifications for FatturaPA, released on January 31, 2025, will apply from April 1, 2025. The update includes a new document type (TD29) and several code updates. The changes aim to improve billing accuracy, ensure compliance, clarify guidelines, and enhance system functionality.
What are the main changes?
TD Codes:
- New Document Type (TD29): Introduced for reporting omitted or incorrect supplier invoices to the Revenue Agency (Agenzia delle Entrate) following Article 6, Paragraph 8, of Legislative Decree 471/1997.
- Updates to Document Type (TD20): Following the introduction of TD29, TD20 should be used to report:
- Omitted or incorrect supplier invoices for transactions subject to reverse charge (Article 6, Paragraph 9-bis, of Legislative Decree 471/97) and;
- Omitted or incorrect supplier invoices for intra-community purchases (Article 46, Paragraph 5, of Legislative Decree 331/93).
Error Code Updates:
- Error Codes 00471, 00473, and 00475: Descriptions have been updated to provide more explicit guidance concerning the requirements and related TD codes.
- Error Codes 00404 and 00409: Verification criteria have been changed to improve accuracy and compliance (duplicate invoices).
- Control Code 00460: The control logic has been altered to enhance validation processes. The 400 EUR threshold for simplified invoices has been removed following Article 21-bis of Presidential Decree 633/1972, as amended in May 2019, for cases where the seller adopts the flat rate regime or the cross-border VAT exemption regime.
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.
When will these changes come into effect?
The new specifications will apply from April 1, 2025. More details are available on Agenzia delle Entrate’s website (in Italian).