3.8 Self Invoice

Facturas TD17 - TD18 - TD19

The Assignor/Lender (C/P) non-resident and without permanent establishment in the territory of the State (also resident in the Republic of San Marino or in the Vatican City State) issues an invoice for the provision of services to the Assignee/Client (C/C) resident or established in the national territory indicating the taxable base but not the related tax, since the transaction, seen from the side of the issuer, is not subject, but is taxable in Italy and the tax is paid by the resident or client established in Italy.

If the C/P has not issued electronic invoice through SDi, the resident C/C must, for the purpose of communicating the transaction data, prepare a document ,which complements the invoice received from the EU taxable person, sending to SDI.

To determine the self-billing cases TD17-TD18 and TD19, the following settings must be made in the system:

Table Business Unit determination
The BI = I2 must be configured per document type and a Passive subject investment VAT indicator has to be determined for the correct XML creation when posting an incoming invoice, only when the document type is TD17-TD18 and TD19.

Table Configurations VAT

A check is included in the table to determine which entries should follow the self-billing flow.
This check can only be activated for document types TD17-TD18 and TD19.

When creating the incoming invoice, an entry will be generated in the Outgoing Invoice Monitor