Reference

BR-B-01 Split payment is only valid on a domestic Italian invoice

An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is "Split payment" shall be a domestic Italian invoice.

Category B stands for the Italian split payment mechanism (scissione dei pagamenti): the buyer, usually an Italian public body, pays the VAT directly to the Italian treasury and pays the seller only the net amount. The mechanism exists only in Italy. In practice, the error occurs when code B is chosen by mistake, for example for a non-Italian seller or with a delivery address outside Italy.

Solution

Use category "B" (Split payment) only when every country code on the invoice (cbc:IdentificationCode, including the delivery address and the country of origin of items) is "IT". Otherwise choose the correct VAT category, usually "S".

Quick actions

Validate XML Convert invoice

Valid Examples

Category "B" (Split payment) invoice where all country codes (seller, buyer, delivery) are "IT"

Invalid Examples

Category "B" (Split payment) invoice where the seller country code is "DE"

Code Examples

Valid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PostalAddress>
      <cac:Country><cbc:IdentificationCode>IT</cbc:IdentificationCode></cac:Country>
    </cac:PostalAddress>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:ClassifiedTaxCategory>
  <cbc:ID>B</cbc:ID>
  <cbc:Percent>22.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Invalid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PostalAddress>
      <cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country>
    </cac:PostalAddress>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:ClassifiedTaxCategory>
  <cbc:ID>B</cbc:ID>
  <cbc:Percent>22.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>