In some specific cases, the Public Administration may refuse electronic invoices sent by self-employed persons, VAT numbers and professionals.
It has now been published in the Official Gazette on decree of the Ministry of Economy and Finance on the refusal of electronic invoices (who all the news starting from 1 October 2020) by the PA, in force since November 6, 2020.
What is the Interchange (SDI)
The decree implements a rule that provides that any refusal by public administrations of invoices received through the so-called Interchange System (SDI) must be promptly motivated.
The Exchange System, managed by the Revenue Agency, is an IT system capable of:
- receive invoices in the form of a file with the characteristics of the FatturaPA;
- carry out checks on the files received;
- forward invoices to recipient public administrations, or to private transferees / customers (B2B and B2C).
The 5 causes of refusal of invoices by the PA
The main reasons for rejection of invoices are mostly incorrect or omitted data. In any case, the possibility for the Public Administration to refuse e-invoices in cases where the information elements can be corrected by issuing VAT variation notes remains prohibited.
In particular, here are the 5 specific causes that lead to the rejection of electronic invoices by the PA:
- invoice referring to an operation that has not been carried out in favor of the PA to whom the document was sent
- 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 for medical devices and drugs
- omitted or incorrect indication of the Marketing Authorization Code (AIC) and the corresponding quantity to be reported on the invoice for drugs
- omitted or incorrect indication of the number and date of the Executive Determination of expenditure commitment for the invoices issued to the Regions and local authorities.
What changes with the new rules on electronic invoicing
With this provision, the Public Administration expects various expected benefits. The introduction of specific causes of rejection of electronic invoices should allow for resolve critical issues reported, through their trade associations, by many PA suppliers.
At the same time, the aim is to help increase theefficiency of the spending process, ensuring the certainty and objectivity of the outcome of the invoice checks issued by suppliers of Public Administrations and therefore the speed of the procedure and punctuality of payments of economic operators who supply goods and services.
Finally, they will be reduced technical differences between the electronic invoicing process (who we explain how much it costs) between private individuals and PA (in the “business to Government” sector) and between individuals (in the “business to business” and “business to consumer” sectors).
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