- To correct errors in foreign self-invoices/integrations sent to SdI (e.g., VAT rate or document type), first send a cancellation with negative amounts, then resend the correct document with positive amounts, using the same document type (TD17, TD18, TD19, etc.).
- This process helps quickly realign data for VAT registers, LIPE, and pre-filled VAT returns, reducing anomalies and potential penalties.
- The procedure was clarified by the Italian Revenue Agency during Telefisco 2026, confirming the use of double communication to SdI for error correction.
- Foreign self-invoicing/integration is required when receiving an invoice from an EU or non-EU supplier not established in Italy, and the Italian recipient is liable for VAT (reverse charge).
Source: commercialistatelematico.com
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.
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