Regularization of omitted reverse charge using TD20 code for incorrect VAT billing by non-resident

• New technical specifications for electronic invoicing and cross-border operations
• Use of code TD28 for esterometro purposes
• Possibility of regularizing incorrect invoicing with VAT by non-resident entities
• Use of code TD20 to correct errors in invoicing
• Application of reverse charge mechanism for non-resident suppliers in Italy

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.