invoice 2-min

Emission of electronic self-invoice

The Revenue Agency has specified that electronic self-invoice must be issued: – with the ordinary identification code (TD01), – with the exception of those issued to regularize the failure of the supplier to receive the invoice within 4 months from the execution of the operation (pursuant to art. 6, paragraph 8 of Legislative Decree no. 471/1997), for which the code TD20 must be indicated. In this case, the sending of the self-invoice through the SDI implies the failure of the previous obligation to deliver a copy of the self-bill to the Revenue Agency.

The first case (ordinary identification code TD01) includes self-invoices issued for: – gifts of goods proper to the business activity or of different goods but with a unit value higher than 50 euro; – the extraction of goods from VAT warehouses; – own consumption, allocation to members and, in general, use for purposes other than business activities.

Share on facebook
Share on twitter
Share on linkedin
Share on google
Share on whatsapp
Share on email
Share on print


Follow us and subscribe our newsletter