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Title: Italy - V4 Register BA-FATTURE ELETTRONICHE Post by: Heart Informatisering B.V. on January 08, 2019, 08:50:41 am The V4 Register of the Italian VAT Registers was setup in 2013 for Government Debtors. The Register only contained these Government Debtors and the overview was 'hard coded' for that specific situation. VAT was therefore always totalised by IVA Text 'Scissione Pagamenti' since this text is applicable to Government Debtors.
In stead of V4 being a specification for Government Debtors, the V4 Register represents 'Electronic Invoices', and, as one can imagine, this could apply to any Debtor! As from 01-01-2019 all Italian Debtors should be invoiced electronically. Debtors are now devided into 4 categories: * Government Offices * Government Companies * XML Debtors (should contain all Italian Debtors) * all other Debtors (foreign Debtors) The first three categories should allways be invoiced by electronic Invoice. Government related Debtors (Offices and Companies) pay their VAT directly to the Italian government; XML Debtors should pay their VAT to you. The V4 Register now also anticipates on VAT being calculated for XML Debtors, not to be mentioned as Scissione Pagamenti.
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