odoo-forge-bundle 0.1.0

package/payload/skills/odoo18-docs/references/docs/applications/finance/fiscal_localizations/italy.md

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+---
+title: "Italy"
+source_url: "https://docs.odoo.sbggai.top/applications/finance/fiscal_localizations/italy.html"
+---
+
+=====
+# Italy
+
+.. _italy/modules:
+
+# Configuration
+
+:ref:`Install <general/install>` the following modules to get all the features of the Italian
+localization:
+
+.. list-table::
+   :header-rows: 1
+   :stub-columns: 1
+
+   * - Name
+     - Technical name
+     - Description
+   * - Italy - Accounting
+     - `l10n_it`
+     - Default :ref:`fiscal localization package <fiscal_localizations/packages>`
+   * - Italy - E-invoicing
+     - `l10n_it_edi`
+     - E-invoice implementation
+   * - Italy - E-invoicing (Withholding)
+     - `l10n_it_edi_withholding`
+     - E-invoice withholding
+   * - Italy - Accounting Reports
+     - `l10n_it_reports`
+     - Country-specific reports
+   * - Italy - Stock DDT
+     - `l10n_it_stock_ddt`
+     - Transport documents - Documento di Trasporto (DDT)
+
+.. seealso::
+   :doc:`Documentation on e-invoicing’s legality and compliance in Italy
+   <../accounting/customer_invoices/electronic_invoicing/italy>`
+
+## Company information
+
+Configuring the company's information ensures your Accounting database is properly set up. To add
+information, go to :menuselection:`Settings --> General Settings`, and in the :guilabel:`Companies`
+section, click :guilabel:`Update info`. From here, fill out the fields:
+
+- :guilabel:`Address`: the address of the company;
+- :guilabel:`VAT`: VAT of the company;
+- :guilabel:`Codice Fiscale`: the fiscal code of the company;
+- :guilabel:`Tax System`: the tax system under which the company falls;
+
+.. image:: italy/company.png
+   :alt: Company information to be provided
+
+## Taxes configuration
+
+Many of the e-invoicing features are implemented using Odoo's tax system. As such, taxes must be
+properly configured to generate invoices correctly and handle other billing use cases.
+
+The **Italian** localization contains predefined **examples** of taxes for various purposes.
+
+.. _italy/tax-exemption:
+
+### Tax exemption
+
+The use of sale taxes that amount to **zero percent** (0%) is required by Italian authorities to
+keep track of the exact :guilabel:`Tax Exemption Kind (Natura)` and :guilabel:`Law Reference` that
+justify the exemption operated on an invoice line.
+
+.. example::
+   The export tax in the EU can be used as reference (`0% EU`, invoice label `00eu`). It can be
+   found under :menuselection:`Accounting --> Configuration --> Taxes`. Exports are exempt from VAT,
+   and therefore, they require :guilabel:`Exoneration` kind and :guilabel:`Law Reference` filled in.
+
+.. image:: italy/tax-exemption.png
+   :alt: Tax Exemption Settings
+
+.. seealso::
+   There are many :guilabel:`Tax Exemption Kind (Natura)` and :guilabel:`Law Reference` codes. Make
+   sure you check the latest version available to get the latest information on:
+
+   - [Italian authorities documentation ](https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica)
+   - [Official guide on Tax exemption ](https://www.agenziaentrate.gov.it/portale/documents/20143/451259/Guida_compilazione-FE-Esterometro-V_1.9_2024-03-05.pdf/67fe4c2d-1174-e8de-f1ee-cea77b7f5203)
+
+> **note**:
+>    If you need to use a different kind of exoneration, go to :menuselection:`Accounting -->
+   Configuration --> Taxes`, select a similar tax, then click on the cog icon and select
+   :guilabel:`Duplicate`. In the :guilabel:`Advanced Options` tab, add the :guilabel:`Exoneration`
+   and :guilabel:`Law Reference`. To confirm click on :guilabel:`Save`.
+
+> **tip**:
+>    **Rename** your taxes in the :guilabel:`Name` field according to their :guilabel:`Exoneration` to
+   differentiate them easily.
+
+.. _italy/reverse-charge:
+
+# Reverse charge
+
+The **reverse charge** mechanism is a VAT rule that shifts the liability to pay VAT from the
+supplier to the customer. The customers pay the VAT *themselves* to the :abbr:`AdE (Agenzia delle
+Entrate)` instead. There are different types:
+
+- | :guilabel:`Internal Reverse Charge` (for domestic sales)
+  | The VAT responsibility is shifted to the buyer for certain categories of products and services.
+- | :guilabel:`External Reverse Charge` (for intra-EU sales)
+  | VAT is due in the country of the delivery or in the country where the service is performed. When
+    the buyer is itself an Italian business, then the EU offers a mechanism that allows the seller
+    to transfer his responsibility to the buyer.
+
+## Invoices
+
+**Reverse-charged** customer invoices show no VAT amount, but the :abbr:`AdE (Agenzia delle
+Entrate)` requires the seller to specify the :guilabel:`Tax Exemption` reason and the :guilabel:`Law
+Reference` that enable the reverse-charge mechanism. Odoo provides a set of special 0% taxes that
+can be assigned to each reverse-charged invoice lines, representing the most commonly used
+configurations.
+
+## Vendor bills
+
+Italian companies subjected to Reverse Charge must send the information in the bill received to the
+:abbr:`AdE (Agenzia delle Entrate)`.
+
+> **note**:
+>    Self-reported VAT XML files must be issued and sent to the :abbr:`AdE (Agenzia Delle Entrate)`
+   for reverse charged bills.
+
+When creating a vendor bill, **reverse charge** taxes are available to be added in the
+:guilabel:`Taxes` field. You can check which taxes are available by going to
+:menuselection:`Accounting --> Configuration --> Taxes`, you can see that the 10% Goods and 22%
+Services taxes are activated, among others. Due to the automated configuration of the Italian fiscal
+position, these are automatically activated in the tax list.
+
+.. _italy/grids:
+
+## Tax grids
+
+The Italian localization has a specific :ref:`tax grid <tax-returns/tax-grids>` section for
+**reverse charge** taxes. These tax grids are identifiable by the :ref:`VJ <italy/grids>` tag, and
+can be found by going to :menuselection:`Accounting --> Reporting --> Audit Reports: Tax Report`.
+
+.. image:: italy/grids.png
+   :alt: Reverse charge tax grid from the VJ section of the Tax Declaration
+
+.. _italy/e-invoicing:
+
+# E-invoicing
+
+The :abbr:`SdI (Sistema di Interscambio)` is the :doc:`electronic invoicing
+<../accounting/customer_invoices/electronic_invoicing>` system used in Italy. It enables the sending
+and receiving of electronic invoices to and from customers. The documents must be in an XML
+:abbr:`EDI (Electronic Data Interchange)` format called **FatturaPA** and formally validated by the
+system before being delivered.
+
+To be able to receive invoices and notifications, the :abbr:`SdI (Sistema di Interscambio)` service
+must be notified that the user's files need to be sent to Odoo and processed on their behalf. To do
+so, you must set up Odoo's :guilabel:`Destination Code` on the :abbr:`AdE (Agenzia Delle
+Entrate)` portal.
+
+#. Go to [Italian authorities portal ](https://ivaservizi.agenziaentrate.gov.it/portale) and
+   authenticate;
+#. Go to section :menuselection:`Fatture e Corrispettivi`;
+#. Set the user as Legal Party for the VAT number you wish to configure the electronic address;
+#. In :menuselection:`Servizi Disponibili --> Fatturazione Elettronica --> Registrazione
+   dell’indirizzo telematico dove ricevere tutte le fatture elettroniche`, insert Odoo's
+   :guilabel:`Destination Code` `K95IV18`, and confirm.
+
+## EDI Mode and authorization
+
+Since the files are transmitted through Odoo's server before being sent to the :abbr:`SdI (Sistema
+di Interscambio)` or received by your database, you need to authorize Odoo to process your files
+from your database. To do so, go to :menuselection:`Accounting --> Configuration --> Settings -->
+Electronic Document Invoicing`.
+
+There are three modes available:
+
+- | :guilabel:`Demo`
+  | This mode simulates an environment in which invoices are sent to the government. In this mode,
+    invoices need to be *manually* downloaded as XML files and uploaded to the :abbr:`AdE
+    (Agenzia delle Entrate)`'s website.
+- | :guilabel:`Test (experimental)`
+  | This mode sends invoices to a non-production (i.e., test) service made available by the
+    :abbr:`AdE (Agenzia delle Entrate)`. Saving this change directs all companies on the database to
+    use this configuration.
+- | :guilabel:`Official`
+  | This is a production mode that sends your invoices directly to the :abbr:`AdE (Agenzia delle
+    Entrate)`.
+
+Once a mode is selected, you need to accept the **terms and conditions** by ticking :guilabel:`Allow
+Odoo to process invoices`, and then :guilabel:`Save`. You can now record your transactions in Odoo
+Accounting.
+
+> **warning**:
+>    Selecting either :guilabel:`Test (experimental)` or :guilabel:`Official` is **irreversible**.
+   For example, once in :guilabel:`Official` mode, it is not possible to select :guilabel:`Test
+   (experimental)` or :guilabel:`Demo`. We recommend creating a **separate database** for testing
+   purposes only.
+
+> **note**:
+>    When in :guilabel:`Test (Experimental)` mode, all invoices sent *must* have a partner using one
+   of the following fake :guilabel:`Destination Code` given by the :abbr:`AdE (Agenzia Delle
+   Entrate)`: `0803HR0` - `N8MIMM9` - `X9XX79Z`. Any real production :guilabel:`Codice Destinario`
+   of your customers will not be recognized as valid by the test service.
+
+.. image:: italy/edi.png
+   :alt: Electronic document invoicing settings
+
+.. _italy/e-invoicing-process:
+
+## Process
+
+The submission of invoices to the :abbr:`SdI (Sistema di Interscambio)` for Italy is an electronic
+process used for the mandatory transmission of tax documents in XML format between companies and the
+:abbr:`AdE (Agenzia delle Entrate)` to reduce errors and verify the correctness of operations.
+
+> **note**:
+>    You can check the current status of an invoice by the :guilabel:`SdI State` field. The XML file
+   is attached to the invoice.
+
+.. image:: italy/edi-process.png
+   :alt: EDI system architecture
+
+### XML Documents creation
+
+Odoo generates the required XML files as attachments to invoices in the `FatturaPA` format required
+by the :abbr:`AdE (Agenzia delle Entrate)`. Once the invoices needed are selected, go to
+:guilabel:`Action` and click on :guilabel:`Send and Print`.
+
+.. image:: italy/edi-menu.png
+   :alt: Send and Print menu
+
+When the pop-up window opens there is a selection of actions that can be taken. :guilabel:`Generate
+XML File` generates the attachments.
+
+.. image:: italy/edi-send-and-print.png
+   :alt: Send and Print dialog
+
+The XML file as well as the PDF once can be found attached to the invoice.
+
+.. image:: italy/edi-attachments.png
+   :alt: EDI Attachments
+
+### Submission to SDI
+
+The :guilabel:`Send to Tax Agency` option in the :guilabel:`Send and Print` dialog sends the
+attachment to the :guilabel:`Proxy Server`, which gathers all requests and then forwards them via a
+WebServices channel to the :abbr:`SdI (Sistema di Interscambio)`. Check the sending status of the
+invoice through the :guilabel:`Check Sending` button at the top of the invoice's view.
+
+### Processing by SDI
+
+The :abbr:`SdI (Sistema di Interscambio)` receives the document and verifies for any errors. At this
+stage, the invoice is in the :guilabel:`SdI Processing` state, as shown on the invoice. The invoice
+also gets assigned a :guilabel:`FatturaPA Transaction` number that is shown in the
+:guilabel:`Electronic Invoicing` tab. The checks may take variable time, ranging from a few seconds
+up to a day, depending on the queue of invoices sent throughout Italy.
+
+.. image:: italy/edi-processing.png
+   :alt: Check Sending button and Sdi Processing state
+
+### Acceptance
+
+If the document is valid, it is recorded and considered fiscally valid by the :abbr:`AdE (Agenzia
+delle Entrate)`, which will proceed with archiving in :guilabel:`Substitute Storage (Conservazione
+Sostitutiva)` if explicitly requested on the Agency's portal.
+
+> **warning**:
+>    Odoo does not offer the [Conservazione Sostitutiva
+   ](https://www.agid.gov.it/index.php/it/piattaforme/conservazione) requirements. Other providers
+   and :abbr:`AdE (Agenzia delle Entrate)` supply free and certified storage to meet the
+   specifications requested by law.
+
+The :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` attempts to forward the
+invoice to the customer at the provided address, whether it is a `PEC` email address or a
+:abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` for their ERP's WebServices
+channels. A maximum of 6 attempts are made every 12 hours, so even if unsuccessful, this process can
+take up to three days. The invoice status is :guilabel:`Accepted by SDI, Forwarding to Partner`.
+
+### Possible Rejection
+
+The :abbr:`SdI (Sistema di Interscambio)` may find inaccuracies in the compilation, possibly even
+formal ones. In this case, the invoice is in the :guilabel:`SDI Rejected` state. The :abbr:`SdI
+(Sistema di Interscambio)`'s observations are inserted at the top of the Invoice tab. To resolve the
+issue, it is sufficient to delete the attachments of the invoice, return the invoice to
+:guilabel:`Draft`, and fix the errors. Once the invoice is ready, it can be resent.
+
+> **note**:
+>    To regenerate the XML, both the XML attachment and the PDF report must be deleted, so that they
+   are then regenerated together. This ensures that both always contain the same data.
+
+.. image:: italy/edi-rejected.png
+   :alt: EDI Rejected State
+
+### Forwarding Completed
+
+The invoice has been delivered to the customer; however, you can still send a copy to the customer
+in PDF via email or post. Its status is :guilabel:`Accepted by SDI, Delivered to Partner`.
+
+If the :abbr:`SdI (Sistema di Interscambio)` cannot contact your customer, they may not be
+registered on the :abbr:`AdE (Agenzia delle Entrate)` portal. In this case, just make sure to send
+the invoice in PDF via email or by mail. The invoice is then in the :guilabel:`Accepted by SDI,
+Partner Delivery Failed` state.
+
+## Tax Integration
+
+When you receive a vendor bill, either from :abbr:`SdI (Sistema di Interscambio)`, from paper or
+from an imported XML file, the Tax Agency might request that you send some tax information
+integration back to the :abbr:`SdI (Sistema di Interscambio)`. It happens when a transaction that
+was tax exempt becomes taxable for any reason.
+
+.. example::
+   Here is a non-exhaustive list:
+
+   - | :ref:`italy/reverse-charge`
+     | As a buyer, you have to pay taxes on what you buy and integrate tax information.
+       :guilabel:`Reverse Charge` taxes.
+   - | :ref:`italy/split-payment`
+     | As a :abbr:`PA (Public Administration)` business buyer, you have to pay taxes and integrate
+       tax information. Be sure that you replace the :guilabel:`0% Sale Taxes` on the vendor bill
+       you received with the correct :guilabel:`Split Payment` taxes.
+   - | :guilabel:`Self Consumption`
+     | When, as a business owner, you use an asset that you bought for business for personal reasons
+       instead, you have to pay those taxes you originally deducted as a business cost for it.
+
+Odoo may detect that your vendor bill can be interpreted as a document of a type that needs tax
+integration, as detailed in the :ref:`italy/document-types` section.
+
+> **important**:
+>    Be sure that you replace the :guilabel:`0% Sale Taxes` on the vendor bill you received with the
+   ones you're supposed to pay to the :abbr:`AdE (Agenzia delle Entrate)`. A button then appears on
+   the top of the single vendor bill form to send them.
+
+   When clicking on the :guilabel:`Send Tax Integration` button, an XML file of the appropriate
+   :guilabel:`Document Type` is generated, attached to the bill, and sent as for invoices.
+
+   .. image:: italy/edi-tax-integration-button.png
+      :alt: EDI Send Tax Integration button
+
+.. _italy/document-types:
+
+## Document Types
+
+The :abbr:`SdI (Sistema di Interscambio)` requires businesses to send customer invoices and other
+documents through the :abbr:`EDI (Electronic Data Interchange)`.
+
+The following :guilabel:`Document Type` codes all technically identify different business use cases.
+
+### TD01 - Invoices
+
+This represents the standard **domestic** scenario for all invoices exchanged through the :abbr:`SdI
+(Sistema di Interscambio)`. Any invoice that doesn't fall into one of the specific special cases
+is categorized as a regular invoice, identified by the :guilabel:`Document Type` `TD01`.
+
+### TD02 - Down payments
+
+**Down payment** invoices are imported/exported with a different :guilabel:`Document Type` code
+`TDO2` than regular invoices. Upon import of the invoice, a regular vendor bill is created.
+
+Odoo exports transactions as `TD02` if the following conditions are met:
+
+#. It is an invoice;
+#. All invoice lines are related to down payment sales order lines.
+
+### TD04 - Credit notes
+
+It is the standard scenario for all **credit notes** issued to **domestic** clients, when we need to
+formally acknowledge that the seller is reducing or cancelling a previously issued invoice, for
+example, in case of overbilling, incorrect items, or overpayment. Just like invoices, they must be
+sent to the :abbr:`SdI (Sistema di Interscambio)`, their :guilabel:`Document Type` `TD04`
+
+### TD07, TD08, TD09 - Simplified Invoicing
+
+Simplified invoices (`TD07`), credit notes (`TD08`), and debit notes (`TD09`) can be used to certify
+domestic transactions under 400 EUR (VAT included). Its status is the same as that of a regular
+invoice, but with fewer information requirements.
+
+For a simplified invoice to be established, it must include:
+
+#. :guilabel:`Customer Invoice` reference: **unique** numbering sequence with **no gaps**;
+#. :guilabel:`Invoice Date`: issue **date** of the invoice;
+#. :guilabel:`Company Info`: the **seller**'s full credentials (VAT/TIN number, name, full address)
+   under :menuselection:`General Settings --> Companies (section)`;
+#. :guilabel:`VAT`: the **buyer**'s VAT/TIN number (on the partner form);
+#. :guilabel:`Total`: the total **amount** (VAT included) of the invoice.
+
+In the :abbr:`EDI (Electronic Data Interchange)`, Odoo exports invoices as simplified if:
+
+#. It is a domestic transaction (i.e., the partner is from Italy);
+#. Your company's **required fields** (:guilabel:`VAT Number` or :guilabel:`Codice Fiscale`,
+   :guilabel:`Fiscal Regime`, and full **address**) are provided;
+#. The partner's address is not fully specified (i.e., it misses the City or the ZipCode);
+#. The total amount of VAT included is **less** than **400 EUR**.
+
+> **note**:
+>    The 400 EUR threshold was defined in [the decree of the 10th of May 2019 in the Gazzetta
+   Ufficiale ](https://www.gazzettaufficiale.it/eli/id/2019/05/24/19A03271/sg). We advise you to
+   check the current official value.
+
+### TD16 - Internal Reverse Charge
+
+Internal reverse charge transactions (see :ref:`italy/tax-exemption` and
+:ref:`italy/reverse-charge`) are exported as `TD16` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least **one tax** on the invoice lines that targets one of these :ref:`tax grids
+  <italy/grids>`: `VJ6`, `VJ7`, `VJ8`, `VJ12`, `VJ13`, `VJ14`, `VJ15`, `VJ16`, `VJ17`
+
+### TD17 - Buying services from abroad
+
+When buying **services** from **EU** and **non-EU** countries, the foreign *seller* invoices a
+service with a **VAT-excluded** price, as it is not taxable in Italy. The VAT is paid by the *buyer*
+in Italy.
+
+- Within the EU: the *buyer* integrates the invoice received with the **VAT information** due in
+  Italy (i.e., **vendor bill tax integration**);
+- Non-EU: the *buyer* sends themselves an invoice (i.e., **self-billing**).
+
+Odoo exports a transaction as `TD17` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least **one tax** on the invoice lines that targets the tax grid :ref:`VJ3
+  <italy/grids>`;
+- All invoice lines either have :guilabel:`Services` as **products**, or a tax with the
+  :guilabel:`Services` as **tax scope**.
+
+### TD18 - Buying goods from EU
+
+Invoices issued within the EU follow a **standard format**, therefore only an integration of the
+existing invoice is required.
+
+Odoo exports a transaction as `TD18` if the following conditions are met:
+
+- It is a vendor bill;
+- The **partner** is from an **EU** country;
+- It has at least one tax on the invoice lines that targets the tax grid :ref:`VJ9 <italy/grids>`;
+- All invoice lines either have :guilabel:`Consumable` as **products**, or a tax with
+  :guilabel:`Goods` as **tax scope**.
+
+### TD19 - Buying goods from VAT deposit
+
+Buying **goods** from a **foreign** vendor, but the **goods** are already in **Italy** in a **VAT
+deposit**.
+
+- From the EU: the *buyer* integrates the invoice received with the **VAT information** due in
+  Italy (i.e., **vendor bill tax integration**);
+- Non-EU: the *buyer* sends an invoice to *themselves* (i.e., **self-billing**).
+
+Odoo exports a transaction as a `TD19` if the following conditions are met:
+
+- It is a vendor bill;
+- It has at least one tax on the invoice lines that targets the tax grid :ref:`VJ3 <italy/grids>`;
+- All invoice lines either have :guilabel:`Consumables` as products, or a tax with
+  :guilabel:`Goods` as **tax scope**.
+
+### TD24 - Deferred invoices
+
+The **deferred invoice** is an invoice that is **issued at a later time** than the sale of goods or
+the provision of services. A **deferred invoice** has to be issued at the latest within the **15th
+day** of the month following the delivery covered by the document.
+
+It usually is a **summary invoice** containing a list of multiple sales of goods or services carried
+out in the month. The business is allowed to **group** the sales into **one invoice**, generally
+issued at the **end of the month** for accounting purposes. Deferred invoices are default for
+**wholesalers** having recurrent clients.
+
+If the goods are transported by a **carrier**, every delivery has an associated **Documento di
+Transporto (DDT)**, or **Transport Document**. The deferred invoice **must** indicate the details of
+all the **DDTs** information for better tracing.
+
+> **note**:
+>    E-invoicing of deferred invoices requires the `l10n_it_stock_ddt` :ref:`module <italy/modules>`.
+   In this case, a dedicated :guilabel:`Document Type` `TD24` is used in the e-invoice.
+
+Odoo exports transactions as `TD24` if the following conditions are met:
+
+#. It is an invoice;
+#. It is associated with deliveries whose **DDTs** have a **different** date than the issue date of
+   the invoice.
+
+### TD28 - San Marino
+
+Invoices
+********
+
+San Marino and Italy have special agreements on e-invoicing operations. As such, **invoices** follow
+the regular **reverse charge** rules. You can use the proper :guilabel:`Document Type` depending on
+the invoice type: `TD01`, `TD04`, `TD05`, `TD24`, `TD25`. Additional requirements are not enforced
+by Odoo. However, the user is requested by the **State** to:
+
+- Select a tax with the :guilabel:`Tax Exemption Kind` set to `N3.3`;
+- Use the generic :abbr:`SdI (Sistema di Interscambio)` :guilabel:`Destination Code` `2R4GTO8`.
+
+The invoice is then routed by a dedicated office in San Marino to the correct business.
+
+Vendor Bills
+************
+
+When a **paper bill** is received from San Marino, any Italian company **must** submit that invoice
+to the :abbr:`AdE (Agenzia delle Entrate)` by indicating the e-invoice's :guilabel:`Document Type`
+field with the special value `TD28`.
+
+Odoo exports a transaction as `TD28` if the following conditions are met:
+
+#. It is a vendor bill;
+#. It has at least one tax on the invoice lines that targets the tax grids :ref:`VJ <italy/grids>`;
+#. The **country** of the partner is **San Marino**.
+
+# Public Administration Businesses (B2G)
+
+:abbr:`PA (Public Administration)` businesses are subjected to more control than private businesses
+as they handle public money coming from taxpayers. The :abbr:`EDI (Electronic Data Interchange)`
+process adds some steps to the :ref:`regular one <italy/e-invoicing-process>`, as :abbr:`PA (Public
+Administration)` businesses can **accept** or **refuse** invoices.
+
+> **note**:
+>    :abbr:`PA (Public Administration)` businesses have a 6-digit long :guilabel:`Destination Code`,
+   also called :abbr:`CUU (Codice Univoco Ufficio)`, that is **mandatory**, **PEC** address cannot
+   be used in this case.
+
+.. seealso::
+   [Complete list of businesses that belong to the Public Administration along with their
+   Destination Code ](https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica)
+
+## CIG, CUP, DatiOrdineAcquisto
+
+To ensure the effective traceability of payments by public administrations, electronic invoices
+issued to public administrations must contain:
+
+- The :abbr:`CIG (Codice Identificativo Gara)`, except in cases of exclusion from traceability
+  obligations provided by law n. 136 of August 13, 2010;
+- The :abbr:`CUP (Codice Unico di Progetto)`, in case of invoices related to public works.
+
+If the XML file requires it, the :abbr:`AdE (Agenzia Delle Entrate)` can *only* proceed payments of
+electronic invoices when the XML file contains a :abbr:`CIG (Codice Identificativo Gara)` and
+:abbr:`CUP (Codice Unico di Progetto)`.
+
+> **note**:
+>    The :abbr:`CUP (Codice Unico di Progetto)` and the :abbr:`CIG (Codice Identificativo Gara)` must
+   be included in one of the `DatiOrdineAcquisto`, `DatiContratto`, `DatiConvenzione`,
+   `DateRicezione`, or `DatiFattureCollegate` XML tags.
+
+   These correspond to the elements named :guilabel:`CodiceCUP` and :guilabel:`CodiceCIG` of the
+   electronic invoice XML file, whose table can be found on the government [website
+   ](http://www.fatturapa.gov.it/).
+
+.. _italy/split-payment:
+
+## Split Payment
+
+The :guilabel:`Split Payment` mechanism behaves much like :ref:`italy/reverse-charge`.
+
+.. example::
+   When an Italian company bills a :abbr:`PA (Public Administration)` business - for example,
+   cleaning services for a public building - the :abbr:`PA (Public Administration)` business
+   self-reports the VAT to the Tax Agency themselves, and the vendor just has to select the
+   appropriate tax with the right :guilabel:`Tax Exemption` for their invoice lines.
+
+The specific :guilabel:`Scissione dei Pagamenti` fiscal position is available to deal with partners
+belonging to the :abbr:`PA (Public Administration)`.
+
+## Process
+
+.. _italy/digital-signature:
+
+### Digital qualified signature
+
+For invoices and bills intended for the :abbr:`PA (Public Administration)`, a **Digital Qualified
+Signature** is required for all files sent through the :abbr:`SdI (Sistema di Interscambio)`. The
+XML file must be certified using a certificate that is either:
+
+- a **smart card**;
+- a **USB token**;
+- an :abbr:`HSM (Hardware Security Module)`.
+
+> **warning**:
+>    Odoo **cannot** digitally sign documents for you. When a 6-digit long :guilabel:`Codice
+   Destinatario` is detected, then the :abbr:`EDI (Electronic Data Interchange)` process stops, and
+   the invoice is set on the :guilabel:`Requires user signature` state. You can download the
+   document in XML, sign it with any :guilabel:`Digital Qualified Signature` provider's external
+   program and send it through the :abbr:`AdE (Agenzia Delle Entrate)` portal.
+
+### Acceptance or Refusal
+
+> **warning**:
+>    As Odoo does not handle sending signed invoices to :abbr:`PA (Public Administration)` businesses,
+   these states cannot be directly triggered by Odoo. When you upload the invoice on the :abbr:`AdE
+   (Agenzia Delle Entrate)` portal, Odoo receives notifications about it, putting the correct
+   :guilabel:`SdI State` on the invoice.
+
+After receiving the invoice through the :abbr:`SdI (Sistema di Interscambio)`, the :abbr:`PA (Public
+Administration)` business has 15 days to accept the invoice. If it does, then the process ends here.
+If the :abbr:`PA (Public Administration)` business refuses the invoice, it is still considered valid
+once it is accepted by the :abbr:`SdI (Sistema di Interscambio)`. You then have to issue a credit
+note to compensate and send it to the :abbr:`SdI (Sistema di Interscambio)`.
+
+### Expired Terms
+
+If the :abbr:`PA (Public Administration)` business doesn't reply within 15 days, you need to contact
+the :abbr:`PA (Public Administration)` business directly, sending them both the invoice and the
+received deadline notification by email. You can make an arrangement with them and manually set the
+correct :guilabel:`SdI State` on your invoice.
+
+# Point of Sale fiscal printers
+
+Fiscal regulations mandate using certified RT devices, such as RT printers or RT servers, to ensure
+compliant sales receipts and secure communication with the Tax Authority. These devices
+automatically transmit fiscal data daily. RT printers, designed for individual POS terminals, handle
+transactions, print receipts, and report to the authorities, ensuring data integrity and compliance.
+
+## Simulation mode
+
+> **warning**:
+>    Since the simulation mode sends data to the authorities, it should only be enabled at the very
+   start of the printer's configuration process. Once the printer is switched to the production
+   mode, it cannot be reverted to the simulation mode.
+
+To test the fiscal printer setup with Odoo, configure the fiscal printer in the simulation mode
+as follows:
+
+#. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete,
+   and no transaction in progress.
+#. Type `3333`.
+#. Press :guilabel:`Chiave`. The screen displays :guilabel:`Scelta Funzione`.
+#. Type `14`. The screen displays :guilabel:`Apprendimento`.
+#. Type `62`. The screen displays :guilabel:`Simulazione`.
+#. To turn the :guilabel:`no` into a :guilabel:`si`, press :guilabel:`X`.
+#. To confirm, press :guilabel:`Contante`.
+#. Press :guilabel:`Chiave`.
+
+To configure the printer for production, repeat the steps above.
+
+> **note**:
+>    To test the printer configuration, the physical device must first be obtained and registered with
+   the relevant authorities.
+
+## Setting up the printer to work with Odoo
+
+Fiscal printers are meant to work only in the local network. This means the printer and the
+device running :doc:`Odoo Point of Sale </applications/sales/point_of_sale>` must be connected to
+the same network.
+
+Fiscal printers are typically configured to use HTTP by default. To ensure compatibility with Odoo,
+the settings must be updated to enable HTTPS support on the printer. This can be done using either
+the EpsonFPWizard configuration software or the keyboard connected to the printer.
+
+To set up the fiscal printer using the keyboard, follow these steps:
+
+#. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete,
+   and no transaction in progress.
+#. Type `3333`.
+#. Press :guilabel:`Chiave`. The screen displays :guilabel:`Scleta Funzione`.
+#. Type `34`. The screen displays :guilabel:`Web Server`.
+#. Press :guilabel:`Contante` 3 times until the screen displays :guilabel:`Web Server: SSL`.
+#. To turn the value `0` into a `1`, press :guilabel:`X`.
+#. To confirm, press :guilabel:`Contante` 3 times.
+#. Press :guilabel:`Chiave`.
+
+Then, log in to the printer with the device that runs :doc:`Odoo Point of Sale
+</applications/sales/point_of_sale>` so it recognizes the printer's certificate.
+
+To approve and install the printer's certificate, follow these steps:
+
+#. Access the printer by opening a web browser and entering `https://<ip-of-your-printer>` in the
+   address bar. A :guilabel:`Warning: Potential Security Risk Ahead` security message appears.
+#. Click :guilabel:`Advanced` to show the certificate approval options.
+#. Click :guilabel:`Proceed` to validate the certificate.
+
+Then, to ensure :doc:`Odoo Point of Sale </applications/sales/point_of_sale>` is configured with the
+fiscal printer, go to :menuselection:`Point of Sale --> Configuration --> Settings`. In the
+:guilabel:`Connected Devices` section, add the IP address in the :guilabel:`Italian Fiscal Printer
+IP address` and enable :guilabel:`Use HTTPS`.
+
+# Ri.Ba. (Ricevuta Bancaria)
+
+:abbr:`Ri.Ba. (Ricevuta Bancaria)` is a payment method widely used in Italy where vendors request
+payments through their bank, which forwards the request to the customer's own bank and takes
+responsibility for the collection. This enables payment automation and reduces risks for the vendor.
+
+The vendor generally uploads a fixed-format text file with the list of payments to the bank's web
+portal.
+
+> **note**:
+>    - Ri.Ba. are exclusively for **domestic payments** in Italy. For recurring international
+     payments, please use [SEPA Direct Debt (SDD) ](../accounting/payments/batch_sdd)
+
+## Configuration
+
+#. Check that the `l10n_it_riba` module is :ref:`installed <general/install>`.
+#. Go to :menuselection:`Settings --> Users & Companies --> Companies` and select the company that
+   will use Ri.Ba.
+#. Fill out the required :guilabel:`SIA Code`.
+
+   .. image:: italy/sia-code.png
+      :alt: The company's SIA code
+
+   > **note**:
+>       The :guilabel:`SIA Code` identifies businesses within the Italian banking network and is used
+      to receive money through specific payment methods. It consists of one letter and four digits
+      (e.g., T1234) and can usually be found on the bank's portal or obtained by contacting the bank.
+
+#. Ensure the Company's bank account has an Italian IBAN.
+
+   .. seealso::
+      How to configure :doc:`Bank Accounts <../accounting/bank>`
+
+## Accept Ri.Ba. for your invoices
+
+Payments of type :abbr:`Ri.Ba. (Ricevuta Bancaria)` can be registered from the :guilabel:`Invoices`
+(:menuselection:`Accounting --> Customers --> Invoices`).
+
+> **important**:
+>    Make sure that your invoice involves a Partner that has a bank account with an Italian IBAN.
+
+Then, all Payments must be grouped in a **Batch Payment**.
+
+.. seealso::
+   - :doc:`Batch Payments <../accounting/payments>`
+   - :doc:`Create a Batch Payment <../accounting/payments/batch>`
+
+Once you press the :guilabel:`Validate` button for the Batch Payment, the :abbr:`Ri.Ba. (Ricevuta
+Bancaria)` file is generated and attached to the Batch Payment, so you can download it and upload it
+through your bank's web portal.
+
+.. image:: italy/riba-attachment.png
+   :alt: The Ri.Ba. file attached