Invoice Electronic Listing for Italy

Transcription

1 ERP CLOUD Invoice Electronic Listing for Italy Oracle Financials for EMEA Table of Contents 1. Purpose of the document Assumptions and Prerequisites Common Setup... 5 Introduction... 5 Tax Regime... 5 Legal Reporting Unit Tax Registration... 6 Tax Reporting Configuration Feature Specific Setup... 8 Document Type... 8 Document Fiscal Classifications for Document Type... 9 Nature of VAT... 9 Tax Reporting Types and Codes for Nature of VAT Nature of VAT Associations Setup Examples Association with Process Results Example Association with Tax Status Example Association with Tax Rate Example Permanent Establishments and Tax Representatives Transaction Entry in Payables Invoice to be excluded from reporting VAT Not Exposed Invoice Foreign Invoice accompanied by Customs bill Simplified Invoice and Credit Memo

2 Intra-EU Purchase Expense Report Transaction Entry in Receivables Transactions to be excluded from reporting VAT Not Exposed Invoice Processing and Reporting Select Transactions for Tax Reporting Invoice Electronic Listing for Italy Progressive Transmission Number Electronic File Naming Convention Parameters Invoice Electronic Listing Transmission Confirmation for Italy Parameters

3 1. Purpose of the document This document explains the implementation and usage guidelines for the Invoice Electronic Listing feature which includes the following components: Invoice Electronic Listing for Italy the process to create an electronic file of Payables and Receivables accounted invoices. The electronic file is required for transmission to the Italian Revenue Agency. Invoice Electronic Listing File for Italy the child process initiated by the Invoice Electronic Listing for Italy, This child process produces a legal electronic file (in the XML format) compliant with the technical specification defined by the Italian Revenue Agency. Invoice Electronic Listing Transmission Confirmation for Italy the process to record the File Transmission Identification returned by the Italian Revenue Agency for each transmission. The feature Invoice Electronic Listing allows you to follow the decree issued by the Italian Government in October 2016 that introduced the mandatory transmission by electronic means of Payables and Receivables invoices information. It allows you to produce an electronic file compliant with the technical specification defined by the Italian Revenue Agency. The document explains the prerequisite setup, important transaction entry aspects, report output details and the business flow. 3

4 2. Assumptions and Prerequisites In this document, the following entities are assumed to have already been setup: Data Security Refer to the Fusion Security topical essay available on cloud.oracle.com Geographies Enterprise Structure Tax Regime to Rate setup Tax Party Profiles Tax Rules Suppliers Customers Document sequences Procurement Business Function Common Options for Oracle Payables and Oracle Receivables It is recommended that the Implementation Project is complete for your organization before commencing the Feature Specific Setup outlined below. If you require further details, refer to the Analyze and Report section of Oracle Financials Cloud (Get Started) web site. 4

5 3. Common Setup The common setup may already be done as a part of the required setup for VAT Reporting for Italy feature which is addressed in the separate topical essay. If that is the case this chapter doesn t require a particular attention in context of the Invoice Electronic Listing. Introduction Define the Tax Reporting Configuration to start using any Globalization features for Italy. The Tax Reporting Configuration determines a reporting configuration based on the Tax Registration Number (TRN) defined for Legal Reporting Unit tax registration and is a basis for country-specific tax reporting. This configuration is referred to as the Tax Reporting Entity. Each Tax Reporting Entity is uniquely identified by entity identifier and is a combination of the Legal Entity, Tax Registration Number and Tax Regime. Invoice Electronic Listing for Italy feature is not based on the Select Transactions for Tax Reporting process which is a basic tool to prepare taxable records for further tax reporting. However, the feature is based on the reporting identifier generated by this process and refers to the Tax Calendar associated with the Tax Reporting Entity. Tax Regime Task name: Manage Tax Regimes Navigation: Navigator > Setup and Maintenance -> Manage Tax Regimes Enable Use tax reporting configuration check box at the Tax Regime level. This enables the Tax Reporting Configuration tab on the Create/Edit Tax Registration page. 5

6 Legal Reporting Unit Tax Registration Task name: Manage Party Tax Profiles Navigation: Navigator > Setup and Maintenance -> Manage Party Tax Profiles-> Search for: Legal Reporting Unit Tax Profile ->Tax Registrations Create legal reporting unit tax registration with the Registration Number. Tax Registration Number is a mandatory component of the Tax Reporting Configuration. When the Registration Number is entered the Tax Reporting Configuration tab becomes enabled. 6

7 Tax Reporting Configuration Task name: Manage Party Tax Profiles Navigation: Navigator > Setup and Maintenance -> Manage Party Tax Profiles-> Search for: Legal Reporting Unit Tax Profile ->Tax Registrations->Tax Reporting Configuration Tax Reporting Configuration setup is a part of the LRU Tax Registrations setup flow. Complete the following prerequisite setup detailed above to allow access to the Tax Reporting Configuration tab: Enable Use tax reporting configuration check box at the Tax Regime level; Enter the Tax Registration Number for the LRU Tax Registration. To create the Tax Reporting Configuration: Enter Tax Calendar. The tax calendar to be defined for tax reporting can be different from the accounting calendar you define for ledgers. You define tax calendar using the same Manage Accounting Calendars page. 7

8 4. Feature Specific Setup Document Type Document Type (<TipoDocumento> tag) must be populated for each transaction in accordance with the electronic file technical specification: Document Types TD01 TD04 TD05 TD07 TD08 TD10 TD11 Invoice Credit note Debit note Simplified invoice Simplified credit memo Intra-EU purchase invoice of goods Intra-EU purchase invoice of services Use the Document Fiscal Classifications field at the transactions header level mainly to identify the transactions as TD07, TD08, TD10, TD11. It is not a must to enter the Document Fiscal Classification for each transaction, if it has not been entered then the tag <TipoDocumento> is populated in the electronic file based on the following rules: For Payables: Invoice Type Third Party Location Product Type <TipoDocumento> Invoice Italy or non EU country TD01 Invoice Not in Italy but in EU country Goods or not entered TD10 Invoice Not in Italy but in EU country Services TD11 Credit memo TD04 Debit memo TD05 Prepayment Italy or non EU country TD01 Prepayment Not in Italy but in EU country Goods or not entered TD10 Prepayment Not in Italy but in EU country Services TD11 Expense Report Invoice TD01 For Receivables: 8

9 Transaction Class Invoice Credit memo Debit memo <TipoDocumento> TD01 TD04 TD05 Document Fiscal Classifications for Document Type Task name: Manage Transaction-Based Fiscal Classifications Navigation: Navigator > Setup and Maintenance -> Manage Transaction-Based Fiscal Classifications -> Search for: Document Fiscal Classification Codes The Fiscal Classification Code ORA_IT_DOCUMENT_TYPE is seeded for the purpose of the Invoice Electronic Listing: Nature of VAT Nature of VAT (<Natura> tag) must be populated for each zero rated transaction line, in accordance with electronic file technical specification: Nature of VAT N1 Excluded pursuant to Art. 15 N2 Not subject 9

10 N3 Not taxable N4 Exempt N5 Margin regime N6 Reverse charge N7 VAT paid in another EU country (vendite a distanza ex art. 40 c. 3 e 4 e art. 41 c. 1 lett. b DL 331/93; prestazione di servizi di telecomunicazioni, tele-radiodiffusione ed elettronici ex art. 7-sexies lett. f, g, art, 74- sexies DPR 633/72) Use the Tax Reporting Type Nature of VAT' with the Tax Reporting Codes: N1, N2, N3, N4, N5, N6, N7 seeded with the usages: Process Result, Tax Status and Tax Rate. Tax Reporting Types and Codes for Nature of VAT Task name: Manage Tax Reporting Types Navigation: Navigator > Setup and Maintenance -> Manage Tax Reporting Types The Tax Reporting Type ORA_IT_NATURE_OF_VAT is seeded for the purpose of the Invoice Electronic Listing: 10

11 Nature of VAT Associations Setup Examples Establish a correct association of the Nature of VAT and tax entity to get the transactions with the applied tax entity correctly stamped by Nature of VAT. Association with Process Results Example Task name: Manage Tax Rules Navigation: Navigator > Setup and Maintenance -> Manage Tax Rules -> Search for: Tax Status Rule The Tax Rule condition IT EXPORT GOODS OUTSIDE EU of the Tax Status Rule considered below reflects the business case when the supplier can zero rate the transactions when goods are exported to a country outside the EU. This Tax Rule condition is satisfied when: SHIP FROM country equal to Italy AND Product Type equal to Goods AND SHIP TO economic region is not in the EU In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code N3 can be associated with this Tax Status Rule condition result as below. The Tax Reporting Type/Codes is associated with all the transactions where this condition is met and the corresponding tax status is applied on a transaction. 11

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13 Association with Tax Status Example Task Name: Manage Tax Statuses Navigation: Navigator > Setup and Maintenance -> Manage Tax Statuses The Tax Status IT VAT NON TAXABLE considered below can be create for the business case when the transaction is not taxable. In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code N3 can be associated with this Tax Status as below. The Tax Reporting Type/Codes is associated with all the transactions where this tax status is applied on a transaction. Association with Tax Rate Example Task name: Manage Tax Rates Navigation: Navigator > Setup and Maintenance -> Manage Tax Rates The Tax Rate IT VAT EXEMPT RATE considered below can be created for the business case where specific goods are associated to an item classification that allows an exempt (zero) rate to be applicable. In this case the Tax Reporting Type ORA_IT_NATURE_OF_VAT with the Tax Reporting Code N4 can be associated directly with this Tax Rate as below. The Tax Reporting Type/Codes is associated with all the transactions where this tax rate is applied on a transaction. 13

14 Permanent Establishments and Tax Representatives If you deal with non-resident third parties which have Permanent Establishments and Tax Representatives in Italy, then enter manually Permanent Establishment and Tax Representative information directly into the XML file. 14

15 5. Transaction Entry in Payables Task name: Create Invoice Navigation: Navigator > Payables Invoices -> Create Invoice Invoice to be excluded from reporting Use the GDF segment Reporting Exclusion Indicator provided at the header and line levels of Payables invoice to exclude specific invoices/lines from the Invoices Electronic Listing reporting. The mass exclusion is not supported. These GDF segments on both levels are defaulted to null, what means a transaction is included into reporting by default. These segments are handled in accordance with the following rule: If the header level Reporting Exclusion Indicator is set to Yes then a transaction is not included into the Invoices Electronic Listing report. If the header level Reporting Exclusion Indicator is set to No / null then a transaction is included into the Invoices Electronic Listing report, but the line level Reporting Exclusion Indicator is analyzed for each line of the transaction. If the line level Reporting Exclusion Indicator is set to Yes for a particular line then this line is not included into the Invoices Electronic Listing report. 15

16 VAT Not Exposed Invoice Use the GDF segment VAT Not Exposed provided at the header level of Payables invoice to mark it as VAT not exposed. If the VAT Not Exposed is set to 'Yes' then the tag <ImponibileImporto> is populated by sum of taxable and tax amounts. Foreign Invoice accompanied by Customs bill In case the customs bill has been issued against the foreign invoice then blocks <IdentificativiFiscali> and <AltriDatiIdentificativi> must be populated by the foreign invoice supplier information and block <DatiFatturaBodyDTR> must be populated by information captured from the Customs bill in accordance with the following rules: Tag <TipoDocumento> TD01; Tag <Data> - Invoice Date of the Customs Bill invoice; Tag <Numero> - Invoice Number of the Customs Bill invoice; Tag <DataRegistrazione> - Invoice Accounting Date of the Customs Bill invoice; Tag <ImponibileImporto> - Assessable Amount from Customs Bill invoice; Tag <Imposta> - Tax Amount from Customs Bill invoice; 16

17 Tag <Aliquota> - Tax Rate from Customs Bill invoice; Tag <Natura> - not impacted by the Customs Bill invoice. The reason is that the Customs might have assigned different amount to the transaction. The Custom bill is entered against a specific supplier which represents Italian Customs Authority. To get the foreign invoice reported with proper information from Customs bill establish the link between the foreign invoice and the Customs bill in the following way: Create an invoice for the specific supplier Customs. Customs bill must not be reported in the Invoice Electronic Listing, therefore set the header level Reporting Exclusion Indicator to Yes. Create foreign supplier invoice and navigate to the header level tab Addition Information. Set Regional Information to Payables Invoice Information for Italy and fill in the following fields: o Customs Name select from LOV the name of the supplier which represents Italian Customs Authority. o Customs Bill Invoice Number select from LOV the invoice associated with this supplier and pertained to the foreign invoice. You must account all Payables transactions prior to reporting them in the Invoice Electronic Listing. Validate the invoice and account and post to Ledger. Check the validation and accounting status in the Status region of the Create Invoice page. Simplified Invoice and Credit Memo Use the Document Fiscal Classification field provided at the Payables invoice header level to mark the invoice as simplified invoice or to mark the credit memo as simplified credit memo in order to get the correct document type populated in the tag <TipoDocumento>. 17

18 Note: If you don t specify the Document Fiscal Classification for the Simplified Invoices/Credit Memos, then the Invoice Electronic Listing defaults <TipoDocumento> in the XML file to TD01 for invoices and to TD04 for credit memos. Intra-EU Purchase Use the Document Fiscal Classification field provided at the Payables invoice header level to mark the invoice as Intra-EU purchase invoice of goods or services in order to get the correct document type populated in the tag <TipoDocumento>. Note: If you don t specify the Document Fiscal Classification for the Intra-EU purchase invoices then the Invoice Electronic Listing defaults <TipoDocumento> in the XML file based on the following rules: Invoice Type Third Party Location Product Type <TipoDocumento> Invoice Not in Italy but in EU country Goods or not entered TD10 Invoice Not in Italy but in EU country Services TD11 Prepayment Not in Italy but in EU country Goods or not entered TD10 Prepayment Not in Italy but in EU country Services TD11 18

19 Expense Report All the expense report invoice lines are reported in the Invoice Electronic Listing. Note: Exclude expense report invoice lines related to B2C transaction by using the Reporting Exclusion Indicator at the invoice line level. This should be done because the only expense report invoice lines related to B2B transaction must be reported. The expense report invoices with lines not excluded but without merchant information are reported but will be listed in the Log file under the message: "Expense report invoices with no Merchant information on particular lines:" As invoices are grouped by a Supplier, all expense report invoices lines with empty Merchant Name are grouped together. Merchant Legal Entity vs. Merchant Professional Individual Merchant Legal Entity and Merchant a Professional Individual are distinguished only for Italian entities by the length of Merchant VAT Registration Number. Italian entity is recognized only by two characters prefix (country code) of the Merchant VAT Registration Number. If there are two symbols country code of the Merchant VAT Registration Number and it is 'IT', then: Merchant is a Legal Entity if Merchant VAT Registration Number is of 11 digits and the tag <Denominazione> is popsulated. Merchant is a Professional Individual if Merchant VAT Registration Number is of 16 digits and the tags <Nome> and <Cognome> are populated. If there are no two symbols country code of the Merchant VAT Registration Number or it is not 'IT', then: Merchant is a Legal Entity For non Italian entities manually adjust the xml file: Clear the tag <Denominazione> dedicated for the Legal Entity Name. Populate another two tags <Nome> and <Cognome> dedicated for the Name and Surname correspondingly. Merchant Name and Surname for Professional Individual Enter two words in the Merchant Name field of the Expense Report to report correctly Merchant Name and Merchant Surname in the Invoice Electronic Listing. The first one must be the Name and the second one must be the Surname. These two words must be separated by ',' (comma): o o the content of the 'Merchant Name' before the comma is populated into the tag <Nome> the content of the 'Merchant Name' after the comma is populated into the tag <Cognome> If no comma found the whole content of the 'Merchant Name' is populated into the tag <Nome>. Merchant Address Information All address information must be entered in the 'Merchant Reference' field using ';' (semicolon) delimiter in the following order: <Address; ZIP Code; City; Province; Country Code>. 19

20 6. Transaction Entry in Receivables Task name: Create Transaction Navigation: Navigator > Receivables Billing -> Create Transaction Transactions to be excluded from reporting Use the GDF segment Reporting Exclusion Indicator provided at the header and line levels of Receivables transaction to exclude a specific transaction/lines from the Invoices Electronic Listing reporting. The mass exclusion is not supported. These GDF segments on both levels are defaulted to null, what means a transaction is included into reporting by default. These segments are handled in accordance with the following rule: If the header level Reporting Exclusion Indicator is set to Yes then a transaction is not included into the Invoices Electronic Listing report. If the header level Reporting Exclusion Indicator is set to No / null then a transaction is included into the Invoices Electronic Listing report, but the line level Reporting Exclusion Indicator is analyzed for each line of the transaction. If the line level Reporting Exclusion Indicator is set to Yes for a particular line then this line is not included into the Invoices Electronic Listing report. 20

21 VAT Not Exposed Invoice Use the GDF segment VAT Not Exposed provided at the header level of Receivables invoice to mark it as VAT not exposed. If the VAT Not Exposed is set to 'Yes' then the tag <ImponibileImporto> is populated by sum of taxable and tax amounts. You must account all Receivables transactions prior to reporting them in the Invoice Electronic Listing. Complete the transaction, account and post to Ledger. 21

22 7. Processing and Reporting Select Transactions for Tax Reporting Navigation: Navigator > Tools -> Scheduled Processes-> Select Transactions for Tax Reporting Each run of the Select Transactions for Tax Reporting process is assigned a system generated reporting entity identifier. This reporting identifier is used for the submission of all the processes considered below. The reporting identifier is built as a concatenation of the Reporting Level, Legal Entity, Tax Regime, TRN and the Reporting Identifier ID (for example: LE:Vision Italy-1017:IT VAT:IT : ). The only accounted transactions are selected. If the Selection process has already been run at least once as a part of the business flow of another Globalization feature for Italy and the proper reporting identifier has been generated then this processing is not required and section doesn t require a particular attention in context of the Invoice Electronic Listing. Note: There is no report produced for the Select Transactions for Tax Reporting. The log files shows the number of transactions selected, for example: Number of transactions stamped: 8 with reporting batch id: Each tax line of the selected transaction is stamped by the reporting batch id. 22

23 Invoice Electronic Listing for Italy Navigation: Navigator > Tools -> Scheduled Processes-> Invoice Electronic Listing for Italy The feature Invoice Electronic Listing for Italy is a process that creates an electronic file of Payables and Receivables accounted invoices. The electronic file is required for transmission to the tax authorities. The Invoice Electronic Listing for Italy initiates a child process Invoice Electronic Listing File for Italy which produces a legal electronic file (in the XML format) compliant with the technical specification defined by the Italian Revenue Agency. To review the content of the electronic file in a user readable format open the xml file with the Microsoft Office Excel application. Use the Excel representation for internal auditing purpose. The XML file includes all the accounted transactions with the accounting dates within the reporting period (From/To Periods range): For Payables these are Standard Invoices, Credit Memos, Debit Memos, Prepayment Invoices and Expense Report Invoices. 23

24 For Receivables these are Invoices, Credit Memos and Debit Memos All amounts are reported in the functional currency of the primary ledger. Progressive Transmission Number The Progressive Transmission Number is used by a transmitter to uniquely identify each electronic file being transmitted to the Italian Revenue Agency. It is automatically generated for each XML file and populated into the tag <ProgressivoInvio> when the Reporting Mode is 'Final'. The sequence is re-started every calendar year and starts from '1'. Electronic File Naming Convention The final version of each electronic file to be transmitted must be re-named manually in accordance with the tax authority s requirement in the following way: First Party Country ISO Code First Party Fiscal Identification o Italian legal entity: Either VAT Registration Number or Taxpayer o Not an Italian legal entity: from 2 to 28 characters Fixed value _ File Type; fixed value DF Fixed value _ Progressive Unique File; alphanumeric value, max size 5 characters with admitted values [a-z], [A-Z], [0-9] Extension.xml Example: ITAAABBB99T99X999W_DF_00001.XML In general the Progressive Unique File number is different from the Progressive Transmission Number. Parameters Reporting Identifier Each run of the Select Transactions for Tax Reporting process is assigned a system generated reporting entity identifier. This reporting identifier drives all the processes and reports that are based on this solution. The reporting identifier is built as a concatenation of the Reporting Level, Legal Entity, Tax Regime, TRN and the Reporting Identifier ID (for example: LE:Vision Italy-1017:IT VAT:IT : ). Reporting Mode There are two Reporting Modes: Use the Preliminary reporting mode for internal preliminary reporting and auditing. At least one submission in the Preliminary reporting mode for a given period and source is mandatory. Use the Final reporting mode to generate the Progressive Transmission Number and to transmit the electronic file to tax authorities. Final reporting for a given period and source is not possible without preliminary reporting for the same period and source. Transmission Type There are two Transmission Types: 24

25 Use the Original transmission type to report on the transactions from a particular reporting period and source. The electronic file contains either block <DTE> or block <DTR>. Original, not cancelled transmission is allowed only once in the Final reporting mode. Use the Cancellation transmission type to cancel Original transmission. The electronic file contains only the block <ANN> with the tag <IdFile> populated by the File Transmission Identification of the Original transmission being cancelled. Cancellation transmission is allowed only when there is a previous Original transmission in the Final reporting mode. The only entire Original transmission can be cancelled. The Cancellation of a particular invoice or set of invoices from Original transmission is not supported. There may be multiple electronic files generated and transmitted for the same source (Input Tax/Output Tax). That may happen due to the size and content restrictions imposed (See parameter 'Maximum Number of Invoices per File' below). If it is required to cancel one of the transmissions for the same reporting period and Source, you must cancel all the transmissions for this reporting period and Source. In this case when the process is submitted with the Reporting Mode Cancellation and a particular Source then one or multiple child processes will be initiated automatically to generate one or more cancellation transmissions with the corresponding File Transmission Identifications of the original transmissions being cancelled. Source The Process can be run for the transactions from two sources: Input Tax the electronic file contains blocks <DatiFatturaHeader> and <DTR> with Payables invoices. Output Tax the electronic file contains blocks <DatiFatturaHeader> and <DTE> with Receivables transactions. These are always two electronic files transmitted or two sets of electronic files transmitted (when multiple files are generated for a particular Source as mentioned above) consequently. The Italian Revenue Agency provides the File Transmission Identification number for each electronic file transmission. Year The list of the years driven from the Tax Calendar associated with the reporting entity. The year selected restricts the LOVs of the From/To Period parameters. The only periods within the year will be available. The Progressive Transmission Number considered above must be restarted each calendar year. The year with combination of other parameters determines whether the internal progressive transmissions numbering is to be restarted. From/To Period From/To Period range is a reporting period. The LOVs of the From/To Period will be limited by the Year selected previously and are driven from the Tax Calendar defined for the Reporting Entity. If the periods range has already been used for the Reporting Mode Final, Transmission Type Original and a given Source and has not been used for Reporting Mode Final, Transmission Type Cancellation and the same Source then it it no longer appears in the LOV. 25

26 Enter correct periods range: for the year 2017 two half a year periods: from Jan to Jun and from Jul to Dec; beginning from the year 2018 four quarters: from Jan to Mar for the 1st quarter, from Apr to Jun for the 2nd quarter, from Jul to Sep for 3rd quarter and for Oct to Dec for 4 th quarter. Maximum Number of Invoices per Third Party In accordance with technical specification the maximum number of invoices per third party must not exceed For example, if there are 1500 invoices per the same third party within the reporting period, then two electronic files will be generated with 1000 and 500 invoices correspondingly. All electronic files generated by a single process run are assigned the unique Progressive Transmission Number when the Reporting Mode is 'Final'. The maximum size of the electronic file can be 5 MB. If the electronic file size appears to be more than 5 MB enter smaller amount of invoices and re-run the process again. 26

27 Invoice Electronic Listing Transmission Confirmation for Italy Navigation: Navigator > Tools -> Scheduled Processes-> Invoice Electronic Listing Transmission Confirmation for Italy Once the Italian Revenue Agency receives the electronic file, it generates and returns back to a transmitter the electronic transmission receipt confirmation: File Transmission Identification. The feature Invoice Electronic Listing Transmission Confirmation for Italy is to record the File Transmission Identification returned by the Italian Revenue Agency for each transmission. It also provides the log file with the Transmission Status Report which is the list of existing records for a given Reporting Entity, Reporting Period, Transmission Type and the Source. 27

28 Parameters Progressive Transmission Number The Progressive Transmission Number is used by a transmitter to uniquely identify each electronic file being transmitted to the Italian Revenue Agency. It is automatically generated for each XML file and populated into the tag <ProgressivoInvio> when the Reporting Mode is 'Final'. Therefore it is an LOV of the Progressive Transmission Numbers generated for a given Reporting Entity, Transmission Type, Source and reporting period. The Progressive Transmission Number must be entered if the File Transmission Identification considered below is entered. Otherwise the process is completed with an error and the log file provides the following error message: "The Progressive Transmission Number must be entered if the File Transmission Identification has been entered." The Revenue Agency returns the File Transmission Identification for each transmitted file with a particular <ProgressivoInvio> assigned by users, therefore you must record the File Transmission Identification in context of the corresponding <ProgressivoInvio>. File Transmission Identification The Italian Revenue Agency verifies each electronic file received and returns the checks result and the File Transmission Identification to a transmitter. The File Transmission Identification is returned for each electronic file and for both transmissions and must be recorded in the system: Original - the File Transmission Identification certifies the invoices Original transmission. Cancellation - the File Transmission Identification certifies the cancellation of all Invoices from Original transmission The File Transmission Identification must be recorded together with the Progressive Transmission Number for a given Reporting Identifier, Transmission Type, Source and reporting period. If the File Transmission Identification and the Progressive Transmission Number are not entered, then the process records nothing and provides the Log file with the list of records for a given Reporting Identifier, Transmission Type, Source and the reporting period, for example: Transmission Status Report: Reporting Identifier: LE:lesubstring-1017:IT VAT: : From Period: To Period: Transmission Type: Original Source: Input tax Progressive Transmission Number File Transmission Identification FTI1234R

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