1

Table of Contents

1. Purpose of the document ............................................................................................................................................... 3

2. Assumptions and Prerequisites ....................................................................................................................................... 4

3. Common Setup ............................................................................................................................................................... 5

Introduction ........................................................................................................................................................................ 5

Tax Regime .......................................................................................................................................................................... 5

Legal Reporting Unit Tax Registration................................................................................................................................. 6

Tax Reporting Configuration ............................................................................................................................................... 7

4. Feature Specific Setup..................................................................................................................................................... 8

Document Type ................................................................................................................................................................... 8

Document Fiscal Classifications for Document Type ...................................................................................................... 9

Nature of VAT ...................................................................................................................................................................... 9

Tax Reporting Types and Codes for Nature of VAT ....................................................................................................... 10

Nature of VAT Associations Setup Examples .................................................................................................................... 11

Association with Process Results Example .................................................................................................................... 11

Association with Tax Status Example ............................................................................................................................ 13

Association with Tax Rate Example............................................................................................................................... 13

Permanent Establishments and Tax Representatives ....................................................................................................... 14

5. Transaction Entry in Payables ....................................................................................................................................... 15

Invoice to be excluded from reporting ......................................................................................................................... 15

VAT Not Exposed Invoice .............................................................................................................................................. 16

Foreign Invoice accompanied by Customs bill .............................................................................................................. 16

Simplified Invoice and Credit Memo ............................................................................................................................. 17

ERP CLOUD

Invoice Electronic Listing for Italy

Oracle Financials for EMEA

2

Intra-EU Purchase ......................................................................................................................................................... 18

Expense Report ............................................................................................................................................................. 19

6. Transaction Entry in Receivables .................................................................................................................................. 20

Transactions to be excluded from reporting ................................................................................................................ 20

VAT Not Exposed Invoice .............................................................................................................................................. 21

7. Processing and Reporting ............................................................................................................................................. 22

Select Transactions for Tax Reporting .............................................................................................................................. 22

Invoice Electronic Listing for Italy ..................................................................................................................................... 23

Progressive Transmission Number ................................................................................................................................ 24

Electronic File Naming Convention ............................................................................................................................... 24

Parameters .................................................................................................................................................................... 24

Invoice Electronic Listing Transmission Confirmation for Italy ......................................................................................... 27

Parameters .................................................................................................................................................................... 28

3

1. Purpose of the document

This document explains the implementation and usage guidelines for the Invoice Electronic Listing feature which

includes the following components:

Invoice Electronic Listing for Italy – the process to create an electronic file of Payables and Receivables accounted invoices. The electronic file is required for transmission to the Italian Revenue Agency.

Invoice Electronic Listing File for Italy – the child process initiated by the Invoice Electronic Listing for Italy, This child process produces a legal electronic file (in the XML format) compliant with the technical specification defined by the Italian Revenue Agency.

Invoice Electronic Listing Transmission Confirmation for Italy – the process to record the File

Transmission Identification returned by the Italian Revenue Agency for each transmission.

The feature Invoice Electronic Listing allows you to follow the decree issued by the Italian Government in October 2016 that introduced the mandatory transmission by electronic means of Payables and Receivables invoices information. It allows you to produce an electronic file compliant with the technical specification defined by the Italian Revenue Agency.

The document explains the prerequisite setup, important transaction entry aspects, report output details and the

business flow.

4

2. Assumptions and Prerequisites

In this document, the following entities are assumed to have already been setup:

Data Security – Refer to the Fusion Security topical essay available on cloud.oracle.com

Geographies

Enterprise Structure

Tax Regime to Rate setup

Tax Party Profiles

Tax Rules

Suppliers

Customers

Document sequences

Procurement Business Function

Common Options for Oracle Payables and Oracle Receivables

It is recommended that the ‘Implementation Project’ is complete for your organization before commencing the ‘Feature

Specific Setup’ outlined below. If you require further details, refer to the Analyze and Report section of Oracle Financials

Cloud (Get Started) web site.

The XML file generated by the Invoice Electronic Listing File for Italy includes the tag 1.3 <IdSistema>. Remove this tag

manually from the generated XML file if you don’t use the web application for the transmission.

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3. Common Setup The common setup may already be done as a part of the required setup for VAT Reporting for Italy feature which is

addressed in the separate topical essay. If that is the case this chapter doesn’t require a particular attention in context of

the Invoice Electronic Listing.

Introduction Define the Tax Reporting Configuration to start using any Globalization features for Italy.

The Tax Reporting Configuration determines a reporting configuration based on the Tax Registration Number (TRN)

defined for Legal Reporting Unit tax registration and is a basis for country-specific tax reporting. This configuration is

referred to as the Tax Reporting Entity. Each Tax Reporting Entity is uniquely identified by entity identifier and is a

combination of the Legal Entity, Tax Registration Number and Tax Regime.

Invoice Electronic Listing for Italy feature is not based on the Select Transactions for Tax Reporting process which is a

basic tool to prepare taxable records for further tax reporting. However, the feature is based on the reporting identifier

generated by this process and refers to the Tax Calendar associated with the Tax Reporting Entity.

Tax Regime Task name: Manage Tax Regimes

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Regimes

Enable ‘Use tax reporting configuration’ check box at the Tax Regime level. This enables the ‘Tax Reporting

Configuration’ tab on the Create/Edit Tax Registration page.

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Legal Reporting Unit Tax Registration Task name: Manage Party Tax Profiles

Navigation: Navigator –> Setup and Maintenance -> Manage Party Tax Profiles-> Search for: Legal Reporting Unit Tax

Profile ->Tax Registrations

Create legal reporting unit tax registration with the Registration Number. Tax Registration Number is a mandatory

component of the Tax Reporting Configuration. When the Registration Number is entered the Tax Reporting

Configuration tab becomes enabled.

7

Tax Reporting Configuration Task name: Manage Party Tax Profiles

Navigation: Navigator –> Setup and Maintenance -> Manage Party Tax Profiles-> Search for: Legal Reporting Unit Tax

Profile ->Tax Registrations->Tax Reporting Configuration

Tax Reporting Configuration setup is a part of the LRU Tax Registrations setup flow.

Complete the following prerequisite setup detailed above to allow access to the Tax Reporting Configuration tab:

Enable ‘Use tax reporting configuration’ check box at the Tax Regime level;

Enter the Tax Registration Number for the LRU Tax Registration.

To create the Tax Reporting Configuration:

Enter Tax Calendar. The tax calendar to be defined for tax reporting can be different from the accounting

calendar you define for ledgers. You define tax calendar using the same Manage Accounting Calendars page.

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4. Feature Specific Setup

Document Type

Document Type (<TipoDocumento> tag) must be populated for each transaction in accordance with the

electronic file technical specification:

Document Types

TD01 Invoice

TD04 Credit note

TD05 Debit note

TD07 Simplified invoice

TD08 Simplified credit memo

TD10 Intra-EU purchase invoice of goods

TD11 Intra-EU purchase invoice of services

Use the Document Fiscal Classifications field at the transactions header level mainly to identify the transactions

as TD07, TD08, TD10, TD11. It is not a must to enter the Document Fiscal Classification for each transaction,

if it has not been entered then the tag <TipoDocumento> is populated in the electronic file based on the

following rules:

For Payables:

Invoice Type Third Party Location Product Type <TipoDocumento>

Invoice Italy or non EU country TD01

Invoice Not in Italy but in EU country Goods or not entered TD10

Invoice Not in Italy but in EU country Services TD11

Credit memo TD04

Debit memo TD05

Prepayment Italy or non EU country TD01

Prepayment Not in Italy but in EU country Goods or not entered TD10

Prepayment Not in Italy but in EU country Services TD11

Expense Report Invoice TD01

For Receivables:

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Transaction Class <TipoDocumento>

Invoice TD01

Credit memo TD04

Debit memo TD05

Document Fiscal Classifications for Document Type

Task name: Manage Transaction-Based Fiscal Classifications

Navigation: Navigator –> Setup and Maintenance -> Manage Transaction-Based Fiscal Classifications -> Search for:

Document Fiscal Classification Codes

The Fiscal Classification Code ORA_IT_DOCUMENT_TYPE is seeded for the purpose of the Invoice

Electronic Listing:

Nature of VAT

Nature of VAT (<Natura> tag) must be populated for each zero rated transaction line, in accordance with

electronic file technical specification:

Nature of VAT

N1 Excluded pursuant to Art. 15

N2 Not subject

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N3 Not taxable

N4 Exempt

N5 Margin regime

N6 Reverse charge

N7 VAT paid in another EU country (vendite a distanza ex art. 40 c. 3 e 4 e art. 41 c. 1 lett. b DL 331/93; prestazione di servizi di telecomunicazioni, tele-radiodiffusione ed elettronici ex art. 7-sexies lett. f, g, art, 74-sexies DPR 633/72)

Use the Tax Reporting Type ‘Nature of VAT' with the Tax Reporting Codes: N1, N2, N3, N4, N5, N6, N7

seeded with the usages: Process Result, Tax Status and Tax Rate.

Tax Reporting Types and Codes for Nature of VAT

Task name: Manage Tax Reporting Types

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Reporting Types

The Tax Reporting Type ORA_IT_NATURE_OF_VAT is seeded for the purpose of the Invoice Electronic

Listing:

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Nature of VAT Associations Setup Examples

Establish a correct association of the Nature of VAT and tax entity to get the transactions with the applied tax entity

correctly stamped by Nature of VAT.

Association with Process Results Example

Task name: Manage Tax Rules

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Rules -> Search for: Tax Status Rule

The Tax Rule condition ‘IT EXPORT GOODS OUTSIDE EU’ of the Tax Status Rule considered below reflects the business

case when the supplier can zero rate the transactions when goods are exported to a country outside the EU. This Tax

Rule condition is satisfied when:

SHIP FROM country equal to Italy

AND Product Type equal to Goods

AND SHIP TO economic region is not in the EU

In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code ‘N3’ can be associated with

this Tax Status Rule condition result as below. The Tax Reporting Type/Codes is associated with all the transactions

where this condition is met and the corresponding tax status is applied on a transaction.

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13

Association with Tax Status Example

Task Name: Manage Tax Statuses

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Statuses

The Tax Status ‘IT VAT NON TAXABLE’ considered below can be create for the business case when the transaction is not

taxable.

In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code ‘N3’ can be associated with

this Tax Status as below. The Tax Reporting Type/Codes is associated with all the transactions where this tax status is

applied on a transaction.

Association with Tax Rate Example

Task name: Manage Tax Rates

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Rates

The Tax Rate ‘IT VAT EXEMPT RATE’ considered below can be created for the business case where specific goods are

associated to an item classification that allows an exempt (zero) rate to be applicable.

In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code ‘N4’ can be associated

directly with this Tax Rate as below. The Tax Reporting Type/Codes is associated with all the transactions where this tax

rate is applied on a transaction.

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Permanent Establishments and Tax Representatives

If you deal with non-resident third parties which have Permanent Establishments and Tax Representatives in Italy, then

enter manually Permanent Establishment and Tax Representative information directly into the XML file.

15

5. Transaction Entry in Payables Task name: Create Invoice

Navigation: Navigator –> Payables Invoices -> Create Invoice

Invoice to be excluded from reporting

Use the GDF segment ‘Reporting Exclusion Indicator’ provided at the header and line levels of Payables invoice to

exclude specific invoices/lines from the Invoices Electronic Listing reporting.

The mass exclusion is not supported.

These GDF segments on both levels are defaulted to null, what means a transaction is included into reporting by default.

These segments are handled in accordance with the following rule:

If the header level Reporting Exclusion Indicator is set to ‘Yes’ then a transaction is not included into the Invoices Electronic Listing report.

If the header level Reporting Exclusion Indicator is set to ‘No’/’null’ then a transaction is included into the Invoices Electronic Listing report, but the line level Reporting Exclusion Indicator is analyzed for each line of the transaction.

If the line level Reporting Exclusion Indicator is set to ‘Yes’ for a particular line then this line is not included into the Invoices Electronic Listing report.

16

VAT Not Exposed Invoice

Use the GDF segment ‘VAT Not Exposed’ provided at the header level of Payables invoice to mark it as VAT not exposed.

If the VAT Not Exposed is set to 'Yes' then the tag <ImponibileImporto> is populated by sum of taxable and tax amounts.

Foreign Invoice accompanied by Customs bill

In case the customs bill has been issued against the foreign invoice then blocks <IdentificativiFiscali> and

<AltriDatiIdentificativi> must be populated by the foreign invoice supplier information and block <DatiFatturaBodyDTR>

must be populated by information captured from the Customs bill in accordance with the following rules:

Tag <TipoDocumento> – TD01;

Tag <Data> - Invoice Date of the Customs Bill invoice;

Tag <Numero> - Invoice Number of the Customs Bill invoice;

Tag <DataRegistrazione> - Invoice Accounting Date of the Customs Bill invoice;

Tag <ImponibileImporto> - Assessable Amount from Customs Bill invoice;

Tag <Imposta> - Tax Amount from Customs Bill invoice;

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Tag <Aliquota> - Tax Rate from Customs Bill invoice;

Tag <Natura> - not impacted by the Customs Bill invoice.

The reason is that the Customs might have assigned different amount to the transaction.

The Custom bill is entered against a specific supplier which represents Italian Customs Authority. To get the foreign

invoice reported with proper information from Customs bill establish the link between the foreign invoice and the

Customs bill in the following way:

Create an invoice for the specific supplier Customs.

Customs bill must not be reported in the Invoice Electronic Listing, therefore set the header level Reporting Exclusion Indicator to ‘Yes’.

Create foreign supplier invoice and navigate to the header level tab ‘Addition Information’.

Set Regional Information to ‘Payables Invoice Information for Italy’ and fill in the following fields: o Customs Name – select from LOV the name of the supplier which represents Italian Customs Authority. o Customs Bill Invoice Number – select from LOV the invoice associated with this supplier and pertained to

the foreign invoice.

You must account all Payables transactions prior to reporting them in the Invoice Electronic Listing. Validate the invoice

and account and post to Ledger. Check the validation and accounting status in the Status region of the Create Invoice

page.

Simplified Invoice and Credit Memo

Use the Document Fiscal Classification field provided at the Payables invoice header level to mark the invoice as

simplified invoice or to mark the credit memo as simplified credit memo in order to get the correct document type

populated in the tag <TipoDocumento>.

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Note: If you don’t specify the Document Fiscal Classification for the Simplified Invoices/Credit Memos, then the Invoice

Electronic Listing defaults <TipoDocumento> in the XML file to TD01 for invoices and to TD04 for credit memos.

Intra-EU Purchase

Use the Document Fiscal Classification field provided at the Payables invoice header level to mark the invoice as Intra-EU

purchase invoice of goods or services in order to get the correct document type populated in the tag <TipoDocumento>.

Note: If you don’t specify the Document Fiscal Classification for the Intra-EU purchase invoices then the Invoice

Electronic Listing defaults <TipoDocumento> in the XML file based on the following rules:

Invoice Type Third Party Location Product Type <TipoDocumento>

Invoice Not in Italy but in EU country Goods or not entered TD10

Invoice Not in Italy but in EU country Services TD11

Prepayment Not in Italy but in EU country Goods or not entered TD10

Prepayment Not in Italy but in EU country Services TD11

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Expense Report

All the expense report invoice lines are reported in the Invoice Electronic Listing.

Note: Exclude expense report invoice lines related to B2C transaction by using the Reporting Exclusion Indicator at the

invoice line level. This should be done because the only expense report invoice lines related to B2B transaction must be

reported.

The expense report invoices with lines not excluded but without merchant information are reported but will be listed in

the Log file under the message: "Expense report invoices with no Merchant information on particular lines:"

As invoices are grouped by a Supplier, all expense report invoices lines with empty Merchant Name are grouped

together.

Merchant Legal Entity vs. Merchant Professional Individual

Merchant Legal Entity and Merchant a Professional Individual are distinguished only for Italian entities by the length of

Merchant VAT Registration Number.

Italian entity is recognized only by two characters prefix (country code) of the Merchant VAT Registration Number.

If there are two symbols country code of the Merchant VAT Registration Number and it is 'IT', then:

Merchant is a Legal Entity if Merchant VAT Registration Number is of 11 digits and the tag <Denominazione> is

popsulated.

Merchant is a Professional Individual if Merchant VAT Registration Number is of 16 digits and the tags <Nome>

and <Cognome> are populated.

If there are no two symbols country code of the Merchant VAT Registration Number or it is not 'IT', then:

Merchant is a Legal Entity

For non Italian entities manually adjust the xml file:

Clear the tag <Denominazione> dedicated for the Legal Entity Name.

Populate another two tags <Nome> and <Cognome> dedicated for the Name and Surname correspondingly.

Merchant Name and Surname for Professional Individual

Enter two words in the Merchant Name field of the Expense Report to report correctly Merchant Name and Merchant

Surname in the Invoice Electronic Listing. The first one must be the Name and the second one must be the Surname.

These two words must be separated by ',' (comma):

o the content of the 'Merchant Name' before the comma is populated into the tag <Nome>

o the content of the 'Merchant Name' after the comma is populated into the tag <Cognome>

If no comma found the whole content of the 'Merchant Name' is populated into the tag <Nome>.

Merchant Address Information

All address information must be entered in the 'Merchant Reference' field using ';' (semicolon) delimiter in the following

order: <Address; ZIP Code; City; Province; Country Code>.

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6. Transaction Entry in Receivables Task name: Create Transaction

Navigation: Navigator –> Receivables Billing -> Create Transaction

Transactions to be excluded from reporting

Use the GDF segment ‘Reporting Exclusion Indicator’ provided at the header and line levels of Receivables transaction to

exclude a specific transaction/lines from the Invoices Electronic Listing reporting.

The mass exclusion is not supported.

These GDF segments on both levels are defaulted to null, what means a transaction is included into reporting by default.

These segments are handled in accordance with the following rule:

If the header level Reporting Exclusion Indicator is set to ‘Yes’ then a transaction is not included into the Invoices Electronic Listing report.

If the header level Reporting Exclusion Indicator is set to ‘No’/’null’ then a transaction is included into the Invoices Electronic Listing report, but the line level Reporting Exclusion Indicator is analyzed for each line of the transaction.

If the line level Reporting Exclusion Indicator is set to ‘Yes’ for a particular line then this line is not included into the Invoices Electronic Listing report.

21

VAT Not Exposed Invoice

Use the GDF segment ‘VAT Not Exposed’ provided at the header level of Receivables invoice to mark it as VAT not

exposed. If the VAT Not Exposed is set to 'Yes' then the tag <ImponibileImporto> is populated by sum of taxable and tax

amounts.

You must account all Receivables transactions prior to reporting them in the Invoice Electronic Listing. Complete the

transaction, account and post to Ledger.

22

7. Processing and Reporting

Select Transactions for Tax Reporting Navigation: Navigator –> Tools -> Scheduled Processes-> Select Transactions for Tax Reporting

Each run of the Select Transactions for Tax Reporting process is assigned a system generated reporting entity identifier.

This reporting identifier is used for the submission of all the processes considered below. The reporting identifier is built

as a concatenation of the Reporting Level, Legal Entity, Tax Regime, TRN and the Reporting Identifier ID (for example:

LE:Vision Italy-1017:IT VAT:IT12345670017:300100066356392). The only accounted transactions are selected.

If the Selection process has already been run at least once as a part of the business flow of another Globalization feature

for Italy and the proper reporting identifier has been generated then this processing is not required and section doesn’t

require a particular attention in context of the Invoice Electronic Listing.

Note: There is no report produced for the Select Transactions for Tax Reporting.

The log files shows the number of transactions selected, for example: “Number of transactions stamped: 8 with

reporting batch id: 30013”.

Each tax line of the selected transaction is stamped by the reporting batch id.

23

Invoice Electronic Listing for Italy Navigation: Navigator –> Tools -> Scheduled Processes-> Invoice Electronic Listing for Italy

The feature Invoice Electronic Listing for Italy is a process that creates an electronic file of Payables and Receivables accounted invoices. The electronic file is required for transmission to the tax authorities. The Invoice Electronic Listing for Italy initiates a child process Invoice Electronic Listing File for Italy which produces a legal electronic file (in the XML format) compliant with the technical specification defined by the Italian Revenue Agency. To review the content of the electronic file in a user readable format open the xml file with the Microsoft Office Excel application. Use the Excel representation for internal auditing purpose.

The XML file includes all the accounted transactions with the accounting dates within the reporting period (From/To

Periods range):

For Payables these are Standard Invoices, Credit Memos, Debit Memos, Prepayment Invoices and Expense

Report Invoices.

24

For Receivables these are Invoices, Credit Memos and Debit Memos

All amounts are reported in the functional currency of the primary ledger.

Progressive Transmission Number

The Progressive Transmission Number is used by a transmitter to uniquely identify each electronic file being transmitted

to the Italian Revenue Agency.

It is automatically generated for each XML file and populated into the tag <ProgressivoInvio> when the Reporting Mode

is 'Final'. The sequence is re-started every calendar year and starts from '1'.

Electronic File Naming Convention

The final version of each electronic file to be transmitted must be re-named manually in accordance with the tax

authority’s requirement in the following way:

First Party Country ISO Code First Party Fiscal Identification

o Italian legal entity: Either VAT Registration Number or Taxpayer o Not an Italian legal entity: from 2 to 28 characters

Fixed value ‘_’ File Type; fixed value ‘DF’ Fixed value ‘_’ Progressive Unique File; alphanumeric value, max size 5 characters with admitted values [a-z], [A-Z], [0-9] Extension ‘.xml’ Example: ITAAABBB99T99X999W_DF_00001.XML

In general the Progressive Unique File number is different from the Progressive Transmission Number.

Parameters

Reporting Identifier

Each run of the Select Transactions for Tax Reporting process is assigned a system generated reporting entity identifier.

This reporting identifier drives all the processes and reports that are based on this solution. The reporting identifier is

built as a concatenation of the Reporting Level, Legal Entity, Tax Regime, TRN and the Reporting Identifier ID (for

example: LE:Vision Italy-1017:IT VAT:IT12345670017:300100066356392).

Reporting Mode

There are two Reporting Modes:

Use the Preliminary reporting mode for internal preliminary reporting and auditing. At least one submission in

the Preliminary reporting mode for a given period and source is mandatory.

Use the Final reporting mode to generate the Progressive Transmission Number and to transmit the electronic

file to tax authorities. Final reporting for a given period and source is not possible without preliminary reporting

for the same period and source.

Transmission Type

There are two Transmission Types:

25

Use the Original transmission type to report on the transactions from a particular reporting period and source.

The electronic file contains either block <DTE> or block <DTR>. Original, not cancelled transmission is allowed

only once in the Final reporting mode.

Use the Cancellation transmission type to cancel Original transmission. The electronic file contains only the block

<ANN> with the tag <IdFile> populated by the File Transmission Identification of the Original transmission being

cancelled. Cancellation transmission is allowed only when there is a previous Original transmission in the Final

reporting mode.

The only entire Original transmission can be cancelled. The Cancellation of a particular invoice or set of invoices

from Original transmission is not supported.

There may be multiple electronic files generated and transmitted for the same source (Input Tax/Output Tax).

That may happen due to the size and content restrictions imposed (See parameter 'Maximum Number of

Invoices per File' below). If it is required to cancel one of the transmissions for the same reporting period and

Source, you must cancel all the transmissions for this reporting period and Source.

In this case when the process is submitted with the Reporting Mode ‘Cancellation’ and a particular Source then

one or multiple child processes will be initiated automatically to generate one or more cancellation

transmissions with the corresponding File Transmission Identifications of the original transmissions being

cancelled.

Source

The Process can be run for the transactions from two sources:

Input Tax – the electronic file contains blocks <DatiFatturaHeader> and <DTR> with Payables invoices.

Output Tax – the electronic file contains blocks <DatiFatturaHeader> and <DTE> with Receivables transactions.

These are always two electronic files transmitted or two sets of electronic files transmitted (when multiple files are generated for a particular Source as mentioned above) consequently. The Italian Revenue Agency provides the File Transmission Identification number for each electronic file transmission.

Year

The list of the years driven from the Tax Calendar associated with the reporting entity.

The year selected restricts the LOVs of the From/To Period parameters. The only periods within the year will be

available.

The Progressive Transmission Number considered above must be restarted each calendar year. The year with

combination of other parameters determines whether the internal progressive transmissions numbering is to be

restarted.

From/To Period

From/To Period range is a reporting period. The LOVs of the From/To Period will be limited by the Year selected

previously and are driven from the Tax Calendar defined for the Reporting Entity.

If the periods range has already been used for the Reporting Mode ‘Final’, Transmission Type ‘Original’ and a given

Source and has not been used for Reporting Mode ‘Final’, Transmission Type ‘Cancellation’ and the same Source then it

it no longer appears in the LOV.

26

Enter correct periods range:

for the year 2017 two half a year periods: from Jan to Jun and from Jul to Dec; beginning from the year 2018 four quarters: from Jan to Mar for the 1st quarter, from Apr to Jun for the 2nd

quarter, from Jul to Sep for 3rd quarter and for Oct to Dec for 4th quarter.

Maximum Number of Invoices per Third Party

In accordance with technical specification the maximum number of invoices per third party must not exceed 1000.

For example, if there are 1500 invoices per the same third party within the reporting period, then two electronic files

will be generated with 1000 and 500 invoices correspondingly.

All electronic files generated by a single process run are assigned the unique Progressive Transmission Number when the

Reporting Mode is 'Final'.

The maximum size of the electronic file can be 5 MB. If the electronic file size appears to be more than 5 MB enter

smaller amount of invoices and re-run the process again.

27

Invoice Electronic Listing Transmission Confirmation for Italy Navigation: Navigator –> Tools -> Scheduled Processes-> Invoice Electronic Listing Transmission Confirmation for Italy

Once the Italian Revenue Agency receives the electronic file, it generates and returns back to a transmitter the

electronic transmission receipt confirmation: File Transmission Identification.

The feature Invoice Electronic Listing Transmission Confirmation for Italy is to record the File Transmission Identification

returned by the Italian Revenue Agency for each transmission.

It also provides the log file with the Transmission Status Report which is the list of existing records for a given Reporting

Entity, Reporting Period, Transmission Type and the Source.

28

Parameters

Progressive Transmission Number

The Progressive Transmission Number is used by a transmitter to uniquely identify each electronic file being transmitted

to the Italian Revenue Agency.

It is automatically generated for each XML file and populated into the tag <ProgressivoInvio> when the Reporting Mode

is 'Final'. Therefore it is an LOV of the Progressive Transmission Numbers generated for a given Reporting Entity,

Transmission Type, Source and reporting period.

The Progressive Transmission Number must be entered if the File Transmission Identification considered below is entered. Otherwise the process is completed with an error and the log file provides the following error message: "The Progressive Transmission Number must be entered if the File Transmission Identification has been entered."

The Revenue Agency returns the File Transmission Identification for each transmitted file with a particular <ProgressivoInvio> assigned by users, therefore you must record the File Transmission Identification in context of the corresponding <ProgressivoInvio>.

File Transmission Identification

The Italian Revenue Agency verifies each electronic file received and returns the checks result and the File Transmission

Identification to a transmitter. The File Transmission Identification is returned for each electronic file and for both

transmissions and must be recorded in the system:

Original - the File Transmission Identification certifies the invoices Original transmission.

Cancellation - the File Transmission Identification certifies the cancellation of all Invoices from Original

transmission

The File Transmission Identification must be recorded together with the Progressive Transmission Number for a given Reporting Identifier, Transmission Type, Source and reporting period.

If the File Transmission Identification and the Progressive Transmission Number are not entered, then the process records nothing and provides the Log file with the list of records for a given Reporting Identifier, Transmission Type, Source and the reporting period, for example:

Transmission Status Report: ------------------------------ Reporting Identifier: LE:lesubstring-1017:IT VAT:04491561009:100000010092026 From Period: 2005-01-01 To Period: 2005-03-31 Transmission Type: Original Source: Input tax Progressive Transmission Number | File Transmission Identification ------------------------------- | -------------------------------- 31 | FTI1234R 32 | 33 | 34 | 35 | 36 |

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