- The Italian Revenue Agency clarified that for invoices regarding non-returned packaging, the “Tipo Documento” code “TD27” must be used in the electronic invoice XML file.
- A single “global invoice” for non-returned packaging can be issued by January 31 each year, as per DM 11 August 1975.
- If a return agreement exists, the packaging amount is excluded from the taxable base; otherwise, it is included.
- The invoice must reference DM 11 August 1975 instead of listing each customer, but electronic invoicing rules require specific data, leading to the use of TD27 with the seller’s data in both fields.
- This approach confirms previous guidance and resolves issues with electronic invoicing requirements.
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.
Latest Posts in "Italy"
- SPVs Recognized as VAT Taxable Persons in MLBO Transactions, Eligible for Input VAT Deduction
- VAT Reform in Barter Transactions: From “Normal Value” to “Incurred Cost” After 2026 Budget Law
- Italy Raises Intrastat Threshold for Intra-Community Acquisitions to €2 Million from 2026
- Incorrect VAT Reverse Charge Is Not Considered Fraudulent Declaration, Court Rules
- Key VAT Rate Changes and Fiscal Measures in the EU: What to Expect in 2026
