Italian e-invoice codes: document type, natura, payment and tax regime
What the codes of an Italian e-invoice mean: document type TD01–TD29, natura N1–N7, payment method MP01–MP23 and tax regime RF01–RF19.
In the XML file of an Italian e-invoice much of the data is codes: TD24 for a deferred invoice, N2.2 for an amount without VAT, MP05 for a bank transfer, RF19 for the flat-rate scheme. Here are all the codes of four groups, with an explanation for the most common ones.
- Document type
TipoDocumento - Natura (nature of the transaction)
Natura - Payment method
ModalitaPagamento - Tax regime
RegimeFiscale
When you open an invoice with e-invoices.it the codes are already translated, and each one links to its row on this page. The codes are those of the FatturaPA technical specifications of the Italian Revenue Agency (version 1.9).
Document type TipoDocumento
Says what the document is: an invoice, a credit note, a deferred invoice or an integration for the reverse charge.
| Code | Meaning |
|---|---|
| TD01 | InvoiceFatturaThe ordinary invoice, issued at the time of the sale or service: for the recipient a normal purchase document. |
| TD02 | Advance/down payment on invoiceAcconto/anticipo su fatturaInvoice for a down payment made before delivery or completion of the work; the balance follows with a later invoice that takes it into account. |
| TD03 | Advance/down payment on professional fee invoiceAcconto/anticipo su parcella |
| TD04 | Credit noteNota di creditoCancels an earlier invoice in full or in part, for example for a return or a discount: it reduces the amount due and the recipient's deductible VAT. |
| TD05 | Debit noteNota di debitoIncreases the amount of an earlier invoice, for example for a wrong price: the recipient pays the difference. |
| TD06 | Professional fee invoiceParcella |
| TD07 | Simplified invoiceFattura semplificataAllowed for amounts up to 400 euros: it carries fewer customer details and the VAT may be included in the price. |
| TD08 | Simplified credit noteNota di credito semplificata |
| TD09 | Simplified debit noteNota di debito semplificata |
| TD16 | Integration for domestic reverse chargeIntegrazione reverse charge internoIssued by the customer for an invoice received without VAT under the reverse charge (natura N6): it adds the VAT, which the customer records both in sales and in purchases. |
| TD17 | Integration/self-invoice for services purchased abroadIntegrazione/autofattura servizi dall'esteroIssued by the Italian customer for services bought from a foreign supplier: the VAT on the purchase is borne by the customer. |
| TD18 | Integration for intra-EU purchase of goodsIntegrazione acquisto beni intracomunitariIssued by the Italian customer for goods bought from a supplier in another EU country: it adds the VAT of the intra-EU purchase. |
| TD19 | Integration/self-invoice for goods under art. 17 para. 2Integrazione/autofattura beni ex art.17 c.2Issued by the Italian customer for goods that a foreign supplier sells them while the goods are already in Italy: the VAT is borne by the customer. |
| TD20 | Self-invoice for regularisationAutofattura per regolarizzazione |
| TD21 | Self-invoice for exceeding the VAT-free purchase ceiling (splafonamento)Autofattura per splafonamentoIssued by a habitual exporter who has bought without VAT beyond their ceiling (plafond): they pay the VAT the supplier did not charge. |
| TD22 | Goods removed from a VAT warehouseEstrazione beni da Deposito IVA |
| TD23 | Goods removed from a VAT warehouse with VAT paymentEstrazione beni da Deposito IVA con versamento IVA |
| TD24 | Deferred invoice (art. 21 para. 4 letter a)Fattura differita (art.21 c.4 lett. a)Groups the deliveries (with delivery notes, DDT) or services of one month to the same customer and is issued by the 15th of the following month; the dates of the delivery notes are in the document. |
| TD25 | Deferred invoice (art. 21 para. 4 third sentence letter b)Fattura differita (art.21 c.4 terzo periodo lett. b)In triangular sales: the intermediary invoices the goods their supplier delivered directly to the customer, by the end of the month after delivery. |
| TD26 | Sale of depreciable assetsCessione di beni ammortizzabili |
| TD27 | Self-invoice for own useAutofattura per autoconsumoFor business goods used privately or given away, for example gifts: the VAT is paid as if they were sold. |
| TD28 | Purchases from San Marino with VATAcquisti da San Marino con IVAThe Italian customer reports a purchase from a San Marino supplier documented by a paper invoice with VAT. |
| TD29 | Notice of missing or irregular invoicingComunicazione per omessa o irregolare fatturazioneThe customer tells the Italian Revenue Agency that an Italian supplier has not issued the invoice or issued an irregular one; for this case it has replaced TD20. |
Natura (nature of the transaction) Natura
Explains why an amount has no VAT: excluded, outside the scope, not taxable, exempt, margin scheme or reverse charge. It is in the VAT summary, often with the legal reference.
| Code | Meaning |
|---|---|
| N1 | Excluded under art. 15Escluse ex art. 15Amounts outside the taxable base (art. 15 DPR 633/72), for example expenses paid in the customer's name and on their behalf, or late-payment interest: without VAT. |
| N2 | Not subject to VATNon soggetteGeneric code, accepted only until 2020: today N2.1 or N2.2 is used. |
| N2.1 | Not subject to VAT (arts. 7–7-septies)Non soggette (artt. 7-7septies)Transactions outside the scope of Italian VAT, typically services to a customer based in another country: the VAT, if due, is applied by the customer in their country. |
| N2.2 | Not subject to VAT (other cases)Non soggette (altri casi)Other transactions outside the scope of VAT, for example the invoices of the flat-rate scheme (RF19), which charge no VAT. |
| N3 | Non-taxableNon imponibiliGeneric code, accepted only until 2020: today one of the codes N3.1 to N3.6 is used. |
| N3.1 | Non-taxable – exportsNon imponibili - esportazioniExports outside the EU: without VAT, but the transaction remains taxable. |
| N3.2 | Non-taxable – intra-EU suppliesNon imponibili - cessioni intracomunitarieSale of goods to a business in another EU country: the VAT is applied by the customer in their country. |
| N3.3 | Non-taxable – supplies to San MarinoNon imponibili - cessioni verso San Marino |
| N3.4 | Non-taxable – transactions treated as exportsNon imponibili - operazioni assimilate |
| N3.5 | Non-taxable – declarations of intentNon imponibili - dichiarazioni d'intentoPurchase without VAT by a habitual exporter (esportatore abituale) who has sent the supplier a declaration of intent (dichiarazione d'intento), quoted in the invoice. |
| N3.6 | Non-taxable – other transactionsNon imponibili - altre operazioni |
| N4 | ExemptEsentiExempt transactions (art. 10 DPR 633/72), for example healthcare, insurance, financial or training services: without VAT. |
| N5 | Margin schemeRegime del margineSecond-hand goods, works of art, package travel: the VAT is calculated on the seller's margin and not shown on the invoice, so the buyer cannot deduct it. |
| N6 | Reverse chargeInversione contabileReverse charge: the supplier charges no VAT; the customer adds and pays it with a TD16 document. The generic code is accepted only until 2020: today one of the codes N6.1 to N6.9 is used. |
| N6.1 | Reverse charge – scrapInversione contabile - rottami |
| N6.2 | Reverse charge – gold and silverInversione contabile - oro e argento |
| N6.3 | Reverse charge – construction subcontractingInversione contabile - subappalto edilizia |
| N6.4 | Reverse charge – sale of buildingsInversione contabile - cessione fabbricati |
| N6.5 | Reverse charge – mobile phonesInversione contabile - telefoni cellulari |
| N6.6 | Reverse charge – electronic productsInversione contabile - prodotti elettronici |
| N6.7 | Reverse charge – construction sectorInversione contabile - comparto edile |
| N6.8 | Reverse charge – energy sectorInversione contabile - settore energetico |
| N6.9 | Reverse charge – other casesInversione contabile - altri casi |
| N7 | VAT paid in another EU countryIVA assolta in altro stato UEDistance sales and electronic services to consumers in other EU countries: the VAT is paid in the customer's country, for example through the OSS scheme. |
Payment method ModalitaPagamento
Says how to pay the invoice; it is in the payment details, with the due date and the amount.
| Code | Meaning |
|---|---|
| MP01 | CashContantiCash payment, allowed only below the legal limit. |
| MP02 | ChequeAssegno |
| MP03 | Banker’s draft (assegno circolare)Assegno circolare |
| MP04 | Cash at the TreasuryContanti presso Tesoreria |
| MP05 | Bank transferBonificoBank transfer: the payee's IBAN is usually in the payment details of the invoice. |
| MP06 | Promissory noteVaglia cambiario |
| MP07 | Bank payment slipBollettino bancario |
| MP08 | Payment cardCarta di pagamentoCredit, debit or prepaid card. |
| MP09 | RID (direct debit)RIDDirect debit from the account, now replaced by SEPA Direct Debit (MP19–MP21). |
| MP10 | RID for utilitiesRID utenze |
| MP11 | Fast RIDRID veloce |
| MP12 | RIBA (bank receipt)RIBABank receipt (ricevuta bancaria): the supplier instructs their bank to collect the amount on the due date, and the customer receives the notice from their own bank. |
| MP13 | MAVMAV |
| MP14 | Treasury receiptQuietanza erario |
| MP15 | Transfer between special accounting accountsGiroconto su conti di contabilità speciale |
| MP16 | Bank direct debitDomiciliazione bancaria |
| MP17 | Postal direct debitDomiciliazione postale |
| MP18 | Postal current account payment slipBollettino di c/c postale |
| MP19 | SEPA Direct DebitSEPA Direct DebitSEPA direct debit from the account of the customer, who has signed a mandate for the supplier. |
| MP20 | SEPA Direct Debit CORESEPA Direct Debit CORESEPA direct debit for all customers, consumers included. |
| MP21 | SEPA Direct Debit B2BSEPA Direct Debit B2BSEPA direct debit between businesses only: once debited, the customer cannot ask for a refund. |
| MP22 | Deduction from sums already collectedTrattenuta su somme già riscosseThe amount is withheld from sums already collected on the customer's behalf: there is no separate payment. |
| MP23 | PagoPAPagoPAPayment through the pagoPA platform, for sums owed to the public administration. |
Tax regime RegimeFiscale
The supplier's tax regime: ordinary, flat-rate, cash accounting or one of the special schemes.
| Code | Meaning |
|---|---|
| RF01 | Standard schemeOrdinarioThe normal VAT regime: the supplier charges VAT on the invoice. |
| RF02 | Minimum taxpayers scheme (contribuenti minimi) (art. 1 paras. 96–117 L. 244/07)Contribuenti minimi (art.1 c.96-117 L. 244/07)The former small business scheme (regime di vantaggio), replaced by the flat-rate scheme: invoices without VAT. |
| RF04 | Agriculture, related activities and fishing (arts. 34 and 34-bis DPR 633/72)Agricoltura e attività connesse e pesca (artt.34 e 34-bis DPR 633/72) |
| RF05 | Sale of salt and tobacco (art. 74 para. 1 DPR 633/72)Vendita sali e tabacchi (art.74 c.1 DPR 633/72) |
| RF06 | Match trade (art. 74 para. 1 DPR 633/72)Commercio fiammiferi (art.74 c.1 DPR 633/72) |
| RF07 | Publishing (art. 74 para. 1 DPR 633/72)Editoria (art.74 c.1 DPR 633/72) |
| RF08 | Public telephone services (art. 74 para. 1 DPR 633/72)Gestione servizi telefonia pubblica (art.74 c.1 DPR 633/72) |
| RF09 | Resale of public transport and parking tickets (art. 74 para. 1 DPR 633/72)Rivendita documenti di trasporto pubblico e di sosta (art.74 c.1 DPR 633/72) |
| RF10 | Entertainment, gaming and other activities in the tariff annexed to DPR 640/72 (art. 74 para. 6 DPR 633/72)Intrattenimenti, giochi e altre attività di cui alla tariffa allegata al DPR 640/72 (art.74 c.6 DPR 633/72) |
| RF11 | Travel and tourism agencies (art. 74-ter DPR 633/72)Agenzie viaggi e turismo (art.74-ter DPR 633/72) |
| RF12 | Farm holidays (agriturismo) (art. 5 para. 2 L. 413/91)Agriturismo (art.5 c.2 L. 413/91) |
| RF13 | Door-to-door sales (art. 25-bis para. 6 DPR 600/73)Vendite a domicilio (art.25-bis c.6 DPR 600/73) |
| RF14 | Resale of second-hand goods, works of art, antiques or collectors’ items (art. 36 DL 41/95)Rivendita beni usati, oggetti d'arte, d'antiquariato o da collezione (art.36 DL 41/95)Resale of second-hand goods under the margin scheme: the invoice shows no VAT (natura N5). |
| RF15 | Auction agencies for works of art, antiques or collectors’ items (art. 40-bis DL 41/95)Agenzie di vendite all'asta di oggetti d'arte, antiquariato o da collezione (art.40-bis DL 41/95) |
| RF16 | Cash accounting VAT for public administration (art. 6 para. 5 DPR 633/72)IVA per cassa P.A. (art.6 c.5 DPR 633/72) |
| RF17 | Cash accounting VAT (art. 32-bis DL 83/2012)IVA per cassa (art.32-bis DL 83/2012)Cash accounting: the VAT becomes due when the invoice is paid, and the customer can only deduct it from then on. |
| RF18 | OtherAltro |
| RF19 | Flat-rate scheme (regime forfettario) (art. 1 paras. 54–89 L. 190/2014)Regime forfettario (art.1 c.54-89 L. 190/2014)The regime for small businesses: invoices without VAT (natura N2.2) and without withholding tax (ritenuta d'acconto); above 77.47 euros with 2 euros of stamp duty (marca da bollo). |