Electronic Invoice
The Ministerial Decree No. 55 of April 3, 2013, which came into force on June 6, 2013, set the requirements for the use of electronic invoicing in transactions with Public Administration in accordance with Law 244/2007, Article 1, paragraphs 209 to 214.
In compliance with this provision, starting from March 31, 2015, this Basin Authority will only accept invoices in electronic format, according to the specifications outlined in Annex A “Format of the electronic invoice” of the aforementioned DM No. 55/2013.
From March 31, 2015, to June 30, 2015, this Basin Authority will still be able to process payments for paper invoices issued before March 31, 2015, even if received after that date.
From July 1, 2015, no payment, even partial, will be processed until the electronic invoice is received.
Moreover, pursuant to Article 25 of Legislative Decree No. 66/2014, in order to ensure the effective traceability of payments made by public administrations, electronic invoices issued to PA must include:
- The Contract Identification Code (CIG), except in cases where exclusion from the traceability obligation applies under Law No. 136 of August 13, 2010.
- The Unique Project Code (CUP), in the case of invoices related to public works.
Therefore, this Basin Authority will not be able to process payments for electronic invoices that do not include the CIG and CUP codes, where applicable.
The Unique Office Code is another mandatory piece of information for the electronic invoice, serving as the unique identifier that allows the Interchange System (SDI) to correctly deliver the invoice to the receiving office.
The Unique Office Code for the Basin Authority is as follows: UFD82Z
Suppliers are invited to consult the website www.fatturapa.gov.it for further information on how to prepare and submit electronic invoices.
Additional guidance for “support for the development of open-source IT tools for electronic invoicing” is available on the AgID website: www.agid.gov.it/amministrazione-digitale/fatturazione-elettronica (Article 4, paragraph 2, DM 55/2013).
Split Payment
It is reminded that the 2015 Stability Law introduced the “split payment” mechanism for the supply of goods and services to Public Administrations. This mechanism requires that the Public Administrations pay the VAT shown on the invoice directly to the tax authorities and not to the supplier (seller/service provider).
The Ministry’s communication of January 9, 2015, clarified that this mechanism applies to invoices issued from January 1, 2015, onwards.
The implementing decree (DM January 23, 2015) specifies that suppliers to public administrations must issue invoices with the annotation “scissione dei pagamenti” (split payment).
The Revenue Agency’s Circular No. 1/E of February 9, 2015, provides further clarifications on this requirement.
Compliance with the above-mentioned regulations is recommended, in addition to the established requirements for indicating the CIG and CUP codes (where applicable) and the spending commitment references on invoices.