Table of Contents

Frequently asked questions (FAQ)

Sending and resending documents

If the invoice is not accepted by the SdI (or rejected) and I have to resend it, can I use the same file name or is it necessary to send it with a new name?

The Sistema di Interscambio allows the resending of an invoice only in case of rejection (outcome NS) or refusal by the recipient when applicable (outcome NE with reason EC02). In the other cases the resent invoice is rejected as a "Duplicated invoice". In all cases it is always possible to issue a credit memo for the issued invoices.

The rejected document can be sent multiple times with the same invoice number: the system assigns a unique identifier to the sent file.

Is it possible to refuse (or receive the refusal of) an electronic invoice?

Only Public Administrations can accept or refuse the documents; in all other cases (B2B) it is necessary to post the documents anyway and subsequently request or issue a credit memo to reverse the document.

In case of deferred invoicing, what is the deadline for sending the documents to the SdI?

The Italian Revenue Agency specifies that the rules allowing the preparation of the so called deferred (electronic) invoice by the 12th day of the month following the execution of the operation remain valid, in compliance with the provisions of article 21, paragraph 4 letter a), of Presidential Decree no. 633/72. From an operational point of view, this provision may give the user more time to prepare and transmit the electronic invoice to the SdI, without prejudice to the obligation to issue to the customer, at the moment of the operation, a transport document or other equivalent document, also on paper.

How must the electronic invoice be populated when reversing a receipt already communicated to the Italian Revenue Agency through a Telematic Recorder (RT)?

The following fields of the electronic invoice, located in the AltriDatiGestionali node, must be populated with the receipt references:

  • TipoDato

  • RiferimentoTesto

  • RiferimentoNumero

To allow the insertion of the receipt references in these fields, on the lines of the invoice generated to replace the receipt, enter the data in the El. Doc. Additional Data column (for more details see the Additional management data section).

Recipients and special cases

Does the sending of electronic invoices through the SdI cover only B2B or also B2C? Is it possible to issue invoices towards parties without a PEC address or recipient code?

The FatturaPA format allows sending electronic invoices indicating as buyer/customer also natural persons, by filling only the CodiceFiscale field. In any case it is mandatory to indicate in the header of the XML file, alternatively, one of the PECDestinatario or CodiceDestinatario fields. In these cases the value "0000000" must therefore be entered in the unique code.

How do I send an invoice to a customer managing only the PEC channel for receiving documents?

In these cases it is necessary to use the value "0000000" in the unique code and to specify the PEC address in the dedicated field of the customer card.

Is it possible to send electronic documents related to foreign customers?

Yes, in this case it is necessary to specify the value "XXXXXXX" in the unique code field; it is in any case necessary to send the invoice to the customer on paper or by email in the usual way. Whenever the customer or vendor has no VAT registration number, it is recommended to indicate the value OO99999999999 or 99999999999.

How is the recipient code provided?

The recipient code is provided by Memento during the activation of the service, together with the access credentials to the preservation and document exchange portal.

Is it necessary to register on the Fatture e Corrispettivi portal of the Italian Revenue Agency?

It is recommended to register on the Fatture e Corrispettivi portal, in order to use the online service "Registrazione della modalità di ricezione delle fatture elettroniche" where to register your unique code. This way the SdI always uses the configured unique code, regardless of what the vendor entered in the XML file.

Preservation and posting number

How are the received invoices preserved? How and when are the received invoices assigned a posting number?

The preservation and document exchange system assigns its own unique reception number to the documents; after their posting in Business Central, the accounting posting number is sent, therefore the information is available and recorded on the preservation system.

Purchase documents

How should purchase invoices coming from abroad be managed?

If the foreign vendor is accredited on the SdI and performs the electronic sending, the process mirrors the one of the Italian invoices. Otherwise, it is possible to proceed manually in the usual way.