eInvoicing adoption in Italy & CEF projects by Roberto Reale

eInvoicing adoption in Italy & CEF projects Carmen Ciciriello, Roberto Reale Palermo – 16 September 2019

Agenda

1. National decree implementing Directive 2014/55/UE 2. Technical implementation through CEF projects 3. European Norm 16931-1 and the Italian CIUS 4. National Public eProcurement Framework 5. What is next

1 National decree implementing Directive 2014/55/UE

Directive 2014/55/EU – National implementation  Directive on eInvoicing in Public Procurement requires European public administrations at all levels to accept and process eInvoices compliant with the European eInvoicing standard (EN 16931) developed by the CEN Technical Committee 434 on eInvoicing  Italy has implemented the Directive into national law through the Legislative Decree 148/2017  Electronic invoices must also support the Core Invoice Usage Specifications (CIUS) for the national context  From 18 April 2019 obligation to receive and process electronic invoices compliant with the European eInvoicing standard

Dlgs 148/2017 implementing Directive 2014/55/UE AgID to establish a Technical eInvoicing Group:  to update the technical rules;  to monitor their correct implementation;  to assess the impact on PAs and EOs;  to align with all the legislative initiatives and implementations in the field of eInvoicing and eProcurement.

eProcurement and eInvoicing roadmaps 2014

April 2014 Directives on public procurement

2015

2016

2016 ESPD

May 2014 e-Invoicing Directive 2014/55/EU

September 2014 CEN/TC 434

December 2015 Public consultation for EN “Core invoice”

April 2016 Dlgs 50/2016 e-Notification e-Access

2017

2018

2019

October 2018 e-Submission e-Tendering e-ESPD

October 2019 e-Ordering

April 2019 e-Invoicing mandatory for central public bodies

2016 e-Certis 2.0

March 2016 Closing of public Consultation for EN “Core invoice”

March 2015 June 2014 B2G eInvocing mandatory B2G eInvocing mandatory for central public bodies for all public bodies

2020

April 2020 e-Invoicing mandatory for all public bodies

27 May 2017 Publication EN “Core invoice”

1 January 2017 B2B eInvocing optional

1 January 2019 B2B eInvocing mandatory

April 2019 Italian implementation of Directive 2014/55/EU

2 Technical implementation through CEF projects

CEF Projects for eInvoicing eIGOR – eInvoicing GO Regional CEF Telecom 2015 – Action 2015-EU-IA-0050

EeISI – European eInvoicing Standard in Italy CEF Telecom 2015 – Action 2017-IT-IA-0150

B2 B EN 16931

Economic Operator

EN 16931 PEPPOL eInvoice

Access Point AS2

SDI

Access Point AS4

SDI

B2 G FatturaPA PEPPOL eInvoice

FatturaPA PEPPOL eInvoice

CEF eInvoicing project 2015 – eIGOR eInvoicing GO Regional Objectives • Define the Italian CIUS • Translator FatturaPA <->EN • Enable the SDI to receive PEPPOL invoices (AS2) Participants AgID, Revenue Agency, IntercentER, UNIONCAMERE, Infocert, Celeris Group Duration 1 Jan 2017 – 30 Apr 2018

Revenue Agency Tax Box

Ec. Operator

Invoice Data

RGS

IPA

PEC, FTP, WS, PdD, WEB INT.

Public Admin.

Translator Access point Fornitore

PEPPOL Network

Access point SDI

PEPPOL Network

Access point PA

CEF eInvoicing project 2017 – EeISI PEPPOL SMP

Rete PEPPOL

1 Participant ID :1 UF

PE C, F

TP ,W S

I ex em SD syst

PE C, FT P, W S

ge na

Participants AgID, Revenue Agency, UNIONCAMERE, IntercentER, UNINFO, Infocert Duration 1 May 2018 – 31 Dec 2019

IPA

3 er rn Co

Objectives • Update the Italian CIUS • Translator FatturaPA <->EN • Enable the SDI to receive PEPPOL invoices (AS4) • Business service to support PEPPOL BIS 3.0

rne r2

European eInvoicing Standard in Italy

Ec. Operator

Corner 1

Public Admin.

Corner 4

E-R Regional interoperability framework PEPPOL-SDI

3 European Norm 16931-1 and the Italian CIUS

Semantic Model  Existing standards are built on specific syntaxes and/or formats; they are not neutral  The aim is to support the largest possible number of existing standards  No new syntax or format  We focus on the content and structure of the invoice  We focus on European legal compliance

Core Elements  Focus is on extended use (cross-border)  Most common elements required for a basic automatic processing  A modular extension philosophy allowing additional functions and specific sectors  Make the translation of invoices (if compliant) between different formats as simple as possible

CIUS and Extensions CIUS (Core Invoice Usage specifications) are a “profile” (i.e. a restriction) of the semantic model  Can be defined nationally or by individual contracting stations  Some elements defined as optional may be prohibited or made mandatory  Code lists can be limited Extensions add elements to the model  Can be specific to a specific sector or can add general functions  May only be used on a voluntary basis, with agreement between the parties  Can add new elements, remove mandatory elements, add new codes

Italian Core Invoice Usage Specification 1/2 Information elements not included in the EN 16931-1:  Stamp duty (CIUS)  Social Security Fund (CIUS)  Marketing Authorisation Code* for medicinal products (CIUS)  Split-Payment (A-deviation) extension allowed if required by national law  Withholding tax (European extension)

*AIC farmaco

Italian Core Invoice Usage Specification 2/2 CIUS IT ID

PEPPOL BIS 3.0 ID

CIUS-VD-1

CIUS-VD-2

IT-R-001

CIUS-VD-3

CIUS-CA-4

IT-R-002 IT-R-003 IT-R-004

CIUS-VD-5 CIUS-BR-6 CIUS-VD-7 CIUS-VD-8 CIUS-CA-9

CIUS-VD-10

CIUS-CA-11

BT-29

Seller identifier

BT-32

Seller tax registration identifier

Description An identification of the Seller. The identification scheme identifier of the Seller identifier.

Restriction Type Restrict text or byte array length

The local identification (defined by the Seller’s address) Restrict text or byte array of the Seller for tax purposes or a reference that enables length the Seller to state his registered tax status. BT-30 Seller legal registration An identifier issued by an official registrar that identifies Restrict text or byte array identifier the Seller as a legal entity or person. length The identification scheme identifier of the Seller legal registration identifier. BT-35 Seller address line 1 The main address line in an address. Make a conditional element BT-37 Seller city The common name of the city, town or village, where the mandatory (0..x --> 1..x) Seller address is located. BT-38 Seller post code The identifier for an addressable group of properties according to the relevant postal service. BT-46 Buyer identifier An identifier of the Buyer. Restrict text or byte array The identification scheme identifier of the Buyer length identifier. BT-48 Buyer VAT identifier The Buyer's VAT identifier (also known as Buyer VAT Add new non-conflicting identification number). business rule for existing element(s) BT-46 Buyer identifier An identifier of the Buyer. BT-46 Buyer identifier An identifier of the Buyer. Restrict text or byte array The identification scheme identifier of the Buyer length identifier. BT-47 Buyer identifier An identifier issued by an official registrar that identifies Restrict text or byte array the Buyer as a legal entity or person. length BT-49 Buyer electronic address Identifies the Buyer's electronic address to which a Make a conditional element business document should be delivered. mandatory (0..x --> 1..x) BT-49-1 Buyer electronic address The identification scheme identifier of the Buyer identification scheme electronic address. identifier BT-49, Buyer electronic address Identifies the Buyer's electronic address to which a Restrict text or byte array BT-49-1 Buyer electronic address business document should be delivered. length identification scheme The identification scheme identifier of the Buyer identifier electronic address. BT-50

Buyer address line 1

The main address line in an address.

Make a conditional element

Restriction description if BT-40="IT" and if BT-29 starts with "IT:EORI:" then BT-29 minimum lenght 21 and maximum lenght shall be 25. if BT-29 starts with "IT:ALBO:" then BT-30 maximum length 128 BT-32 minimum lenght 11 and maximum lenght shall be 16 if BT-40="IT" then BT-30 starts with "IT:REA:" then BT-30 minimum lenght 10 and maximum lenght shall be 29 (first two chars indicate the italian province code) if BT-40="IT" then BT-35, BT-37, BT-38 shall be present

If BT-55="IT" and BT-48 is empty then BT-46 should be the FiscalCode in BT-46. BT-46 shall starts with "IT:CF" if BT-55="IT" then BT-48 or BT-46 shall be present if BT-46 starts with "IT:CF:" then BT-46 minimum lenght 17 and maximum lenght shall be 22 if BT-47 starts with "IT:EORI:" then BT-47 minimum lenght 21 and maximum lenght shall be 25 if BT-55="IT" then BT-49 shall contain a legal mail address (PEC) or IndicePA/CodiceDestinatario (see the Italian business rules). BT-49-1=IT:PEC or IT:IPA or IT:CODDEST If BT-49-1= IT:PEC schema then BT-49 minimum length shall be 7 maximum lenght shall be 256 chars else if BT-49-1 = IT:IPA schema then BT-49 maximum lenght shall be 6 chars else if BT-49-1 = IT:CODDEST schema then BT-49 maximum lenght shall be 7 chars if BT-55="IT" then BT-50 BT-52, BT-53 shall be

Proposed A-deviation 1/2 Clause

Deviation

6.4.3.2

Applicable to Italy. In addition to the “S” Standard rate it is allowed to use: “B” Transferred (VAT). VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.

Proposed A-deviation 2/2 Clause

Deviation

6.4.3.2

Applicable to Italy. All business rules that apply to VAT category code “S” apply also to VAT category code “B”. Business terms which are related to this deviation are: - BT-95 Document level allowance VAT category code - BT-102 Document level charge VAT category code - BT-118 VAT category code - BT-151 Invoiced item VAT category code The VAT total tax amounts related to “B” category will not be paid to the seller but directly by the buyer to relevant tax authority. For such reason the invoice document totals represents this information in BT-115 (Amount due for payment) using BT-113 (Paid amount) to deduct the tax amount subject to split payment. Additional information may be provided in BT-20 (Payment terms) or in BT-22 (Invoice note). For example: “The total is without the VAT amount due to Split payment (ex art.17-ter, DPR 633/1972)”.

4 National Public eProcurement Framework

Public eProcurement Framework

Criteria alignment

Evidence retrieval

BDNCP Verification of CA’s requirements

SOURCING

PUBLICATION

•• BDNCP: BDNCP: National National Register Register of of Public Public Contracts Contracts •• BDOE: Economic Operator Database BDOE: Economic Operator Database •• NSO: NSO: National National Gateway Gateway for for PA PA Orders Orders •• SDI: Interchange System (eInvoice SDI: Interchange System (eInvoice national national gateway) gateway)

Preparation

BDOE

NSO

SDI

Sending e-Invoice

PAYMENT

ESPD Response

ESPD Request

PLANNING

Order request

REQUEST FOR PROPOSAL

QUALIFICATION

SUBMISSION

SIOPE+

CONTRACT

PRE-AWARD CATALOGUE

DESPATCH ADVICE

POST-AWARD CATALOGUE

AWARD

ORDER

DM ex art.44 - digitalization of procurement procedures

Pre-Award

Post-Award Standards

INVOICING

5 What is next

CEF eInvoicing project 2018 – SCALES SDI

NSO

BDNCP

Supply Chain Architecture Leading to Enhanced Services

PCC

Objectives • •

Hub A

Hub C

Hub B

Repositor y

Distributed registry

Duration 1 Sep 2019 – 30 Nov 2020 Notificatio n Retrieve Invoice

Service

nte Clie

Politecnico di Milano, UNINFO, InfoCert, DAFNE

Data Integration layer

Metadata

Participants

Data Integration layer

Metadata

•

Data Integration layer

Metadata

•

Evolution of the architectural model now implemented by SDI Implementation and enhancement of services targeting SMEs for a complete adoption of the EN (B2B and B2C) Scaling up the results achieved in previous actions eIGOR and EeISI Implementation of an innovative supply chain services framework based on DLT

Thank you

Carmen Ciciriello, Roberto Reale Palermo, 16 September 2019