With the publication in the Official Gazette yesterday, 22 October 2020, of the decree n. 132 of August 24, 2020 Ministerial Decree no. 55/2013, containing the rules for the issue, transmission and receipt of electronic invoices for public administrations.
In particular, the new article 2-bis has been inserted, which identifies new reasons why the electronic invoices received cannot be accepted by the Public Administrations.
Causes that allow recipient administrations to reject electronic invoices
Pursuant to the new article 2-bis of inter-ministerial decree of 03/04/2013 n. 55 – Min. Economy and Financetherefore, public administrations cannot refuse electronic invoices except in the following cases:
- electronic invoice referring to an operation that has not been carried out in favor of the recipient of the transmission;
- omitted or incorrect indication of the Tender Identification Code (CIG) or the Unique Project Code (CUP), to be reported on the invoice;
- omitted or incorrect indication of the repertoire code;
- omitted or incorrect indication of the Marketing Authorization Code (AIC) and the corresponding quantity to be reported on the invoice;
- omitted or incorrect indication of the number and date of the executive determination of the expenditure commitment for the invoices issued to the Regions and local authorities.
In any case, we read in paragraph 2 of this article:
“Public administrations cannot, however, refuse the invoice in cases where the information elements can be corrected through the variation procedures referred to in article 26 of the Presidential Decree of 26 October 1972, n. 633 “.
Finally, the refusal of the electronic invoice must be communicated to the seller / provider with a document prepared in xml format (Annex B of the same Decree).
The document must indicate one of the reasons for the refusal listed in the first paragraph of the new article 2-bis
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