1. Registers
Spesometro
Withholding tax
Fixed Asset
Vendor invoices management
RIBA for customer
FISCALIST answers
VAT codes
TERMS codes
Italian CHART of Accounts

2.  Legal Requirement Italia, Libri:
– The Libri are Reports, must be printed in an special way.
– The Libri need to be prepared during next year of the closing year (Y+1).
– These Libri (Registri) must be Printed and kept for 10 years.
Libro giornale e Conti di Mastro
Libri IVA : Acquisti / Vendite (Wholesale, IntraEU, Autofatture)
and Liquidazione mensile
Libro Inventari
Libro Cespiti (bene ammortizabili, o Assets)

8. RIBA for customers
Requirements:
 Your bank is waiting for a file created in the CBI standard
 At the due date they send info to the customer bank asking the customer to pay the figures requested
and due
 The customer accept to pay and then his bank pay your bank and you in fact receive money
SAP functions:
 In SAP you have to use an automatic payment program to extract the open items, clear them and
prepare a RIBA portfolio and create an open special item
 Then the user has to allocate the RIBA to a specific house bank and then create the CBI file
 Your house bank has to do the same activities menthioned above
 At the due date the user has to run a program to clear the special item
 In case of insoluto you have to reopen the items not paid

9. FISCALIST answers
 Till now if you post a paper invoice you have to write the protocol number and the posting date on the
paper invoice itself
 When you use a scanner o digital invoice like PDF you could ask the AdE to change from paper
archiaving into digital archiving telling them the changement made
 Elettronic invoice will be optional from first of jan 2017 to send the XML files to the AdE and to your
customers and to receive the same kind of invoices from the vendors
 If you send for a customer on invoice to the AdE then you could also send a pdf or a paper invoice to the
real customer if they are not organized to interpret it in XML (verify if possible)
 Next year 2017 the vat rate change from 10% to 13% and from 22% to 24%. On the 2018 they change
from 24% to 25% We have to wait till the end of this year to see if they change again
 Bollo tax on the vendor invoice could be figurative in the sense the vendor could place it on the fisical
invoice or pay in total once a year
 The user have to post and pay only the bollo cost specified in a specific normal row in the invoice
 The intraue and the autofattura invoices can be on the same VAT register with the same numbering
 It is mandatory to create a paper invoice when you post an autofattura ( we need to use a SAP notes for
that)

10. FISCALIST answers
 When you record a digital invoice you have to satisfy these requests:
 You have to insert a digital document in sequence
 The user has to have the possibility to query the digital archive and to specify VAT ID, Name for example
to read invoice images
 In fact with SAP you can find the specific digital document from the parked and posted items
 And also it is strongly reccomended to insert on the digital invoice data the protocol number when posted,
this information could be a field of the data memorized together with the digital invoice
 In fact there are no any needs to write a protocol number on the paper invoice
 This process end with the electronic signature and the application of a time stamp by the responsible for
the conservation, on the set of digital documents
 In any case we have to verify excactly in practice how the scanner vendor software permits and then
verify the correspondences of the needs with the possibilities

11. VAT codes
ACQ 4%
ACQ 4% ind. 100%
ACQ IVA 10%
ACQ 10% ind. 100%
ACQ 22% ind. 50%
ACQ 22% ind. 60%
ACQ 22% ind. 100%
ACQ 22% BENI AMMORT. IT
ACQ 22% BENI NON AMMORT. IT
ACQ Fuori Campo IVA Art 4
ACQ Fuori Campo IVA Art 5
ACQ FC IVA Non territor. UE Art da 7 quater a 7 sexies
ACQ IVA 22%
ACQ Esente Art 10
ACQ Esente Art 15
ACQ Fuori Campo IVA Art 2 c3
ACQ Fuori campo IVA Art 26 c3
ACQ Non Imponibile Art 9
ACQ 22% Art 17 c6 lett. a-ter) rev. charge
ACQ 22% UE Art 47 DL 331/93
ACQ 22% SERVIZI UE AUTFAT Art 17 c2
ACQ esente SERVIZI UE AUTFAT Art 17 c2
ACQ Fuori campo IVA
VEN Fuori Campo IVA Art 7/Ter DPR 633/72
VEN UE Art 41 DL 331/93
VEN NI Art 8 c1 lett. a) Esportaz. cedente IT
VEN NI Art 8 c1 lett. c) Cess. con lettera intento
VEN NI Triang. UE a IT non imp. Art 58 DL 331/93
VEN IVA 22%
VEN Esente Art 10
VEN Esente Art 15
VEN Fuori Campo IVA Art 2 c3
VEN Fuori campo IVA Art 26 c3
VEN Non Imponibile Art 9
achats 4%
achats 4% pas de déductibilité 100%
achats 10%
achats 10% pas d déductibilité 100%
achats 22% pas de déductibilité 50%
achats 22% pas de déductibilité 60%
achats 22% pas de déductibilité 100%
achats 22% actifs amortissables IT
achats 22% actifs non amortissables IT
achats hors champ TVA article 4
achats hors champ TVA article 5
achats hors champ TVA article 7 quater à sexies
achats 22%
achats exonérés de TVA article 10
achats exonérés de TVA article 15
achats hors champ TVA article 2 c3
achats hors champ TVA article 26 c3
achats non imposable TVA article 9
achats 22% article 17 c6 lett. A-ter) rev. Charge
achats 22% UE Art 47 DL 331/93
achats 22% services UE AUTFAT Art 17 c2
achats exonérés services UE AUTFAT Art 17 c2
achats hors champ TVA
ventes hors champ TVA article 7/ter DPR 633/72
ventes UE article 41 DL 331/93
ventes non imposables article 8 c1 lett. a) exportation
cédant IT
ventes non imposables article 8 c1 lett. c) cession avec
"lettera d'intento" (clients italiens exportateurs habituels
qui ne payent pas la TVA en Italie)
ventes non imposables triangulation UE à IT non imposable
TVA article 58 DL 331/93
ventes 22%
ventes exonérées article 10
ventes exonérées article 15
ventes hors champ TVA article 2 c3
ventes hors champ TVA article 26 c3
ventes non imposables article 9
4%
4%
10%
10%
22%
22%
22%
22%
22%
0%
0%
0%
22%
0%
0%
0%
0%
0%
22%
22%
22%
0%
0%
0%
0%
0%
0%
0%
22%
0%
0%
0%
0%
0%

12. Italian Chart of Accounts