Be Ready for 2019 Italian B2B and B2C Obligation with Foriba SAP Cockpit.

1. 1
e-Invoicing in ITALY
Foriba FatturaPA Cockpit
Digital Government Solutions

2. Agenda
1. About Us
2. E-invoice application in Italy
3. How to send and receive the e-Invoices
4. E-invoice Fields
5. Foriba e-Invoice Solution Sample Screens
6. Global References
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3. About Us
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4. 4
GLOBAL INVESTORS
Foriba was built to give businesses all they need to be able to stay ahead of continuously increasing regulatory burdens
and risks. For more than 19 years, we have been connecting companies to tax authorities as a trusted compliance
service provider for electronic invoicing and other legally critical documents.
We currently serve more than 8,200 customers and manage more than 26 million invoices annually.
$20 BN
TRANSACTED /
MONTHLY
26.4 M
INVOICES DELİVERED IN
FY17
0.5 BN
UBL have been created
by FORİBA
Our Journey

5. Our Portrait
70% of the entire e-Invoices in
Turkey are managed by Foriba
Foriba maintains its leading position in the e-Invoice
market with 8,200+ references / 450+ Global References
Monthly processing of e-invoices
worth of approx. 20 billion Euros.
We provide end-to-end e-Transformation
solutions for large, midsize and small enterprises,
collaborating with thousands of SME
80% of Turkey’s largest 2000 corporations
opt for our services
120+ technical colleagues in
160+ FORIBA employees as
follows :
- 80+ Software Developers
and R&D
- 20+ Project Developers
- 20+ Support Team
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6. The Role of Foriba
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7. INTEGRATION
• Works inside your SAP
• No Need of any Web-Portal
• No Need to log-in any different
platform
• 100% SAP Interface
Standard Features:
• SD,FI,MM,Outbound (AR)Invoices
• Inbound (AP)Invoice Management
• SAP/Non-SAP Systems Integration
• Reconciliation Reports
• No affect on SAP standards and is not
affected by SAP upgrades
ADVANTAGES
• Simple Implementation
• SAP Fully Integrated Add-On
• Less Time Efforts
• Cost Advantage of in-house development
• Opportunity of Additional Reports
• Status Update From Government and Tax Authority
SUPPORT
• Foriba Support
• Single Point of Contact
• Fast Adaptation for Regulation
Changes
• Ticket Management System
• Help-Desk
EXPERIENCE
0,5 Bn UBL has been created by FORİBA
One Implementation for
ALL
Foriba TR
Foriba ITA
Foriba ESP
Foriba POL
Foriba HUN
Foriba LIT
Foriba Pillars
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8. Foriba Global Vision
Italy - FatturaPA
01.01.2019
Hungary - RTIR
01.07.2018
Poland - e-Invoicing
01.01.2019
Poland - SAF-T / JPK
01.07.2018
Lithuania - SAF-T
01.01.2019
Greece -
e-Invoicing
01.01.2020
Indonesia -
e-Invoicing
01.07.2019
U.K. - e-Reporting
01.01.2020
Turkey - e-Invoicing
01.01.2013
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9. e-Invoice Application in Italy
/ foribacom
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10. • The FatturaPA is an electronic invoice
(structured XML) and is the only type of
invoice that is already in use with B2G
transactions and will be used for B2B and
B2C transactions.
• Transmission electronically to SDI
• Sent by SDI to the receiver party
What is Italian e-Invoicing?
1. 01.01.2019 mandatory for B2B
2. 01.01.2019 mandatory for Petrol and
Crude Oil Supply Chain
3. Non-resident taxpayers will prepare a
monthly tax fulfilment “spesometro”
report
What is the new scope
Italian e-Invoice Process
Your Regulation Cockpit inside your ERP
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Why you have to comply (consequences of non compliance)
•Seller: The penalty for failing to issue an invoice or issuing an invoice that does not meet the XML format ranges from 90% to
180% of the VAT not correctly documented, according to article 6(1), Legislative Decree no. 471/97
•Buyer: The penalty for not receiving the purchase invoice according to the format requirements through the use of SDI is equal to
100% of the VAT not documented, article 6(8), Legislative Decree no. 471/97

11. Italian e-Invoice Process
Your Regulation Cockpit inside your ERP
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12. Technical Simplifications
Electronic invoices will have to be:
➢ created in XML format having all necessary
technical parts of integrity and
authenticity of the file (certified electronic
signature or a digital signature and the
date/hour on the invoice),
➢ transmitted and received through special
Italian Tax Authorities’ tool: Sistema di
Interscambio (SDI),
➢ conserved for 10 years in electronic form.
Electronic invoicing will introduce some
simplifications:
▪ ‘Spesometro’ (invoice listing reporting) will be
simplified and will be scraped as of 2019
▪ elimination of complexity for Italian
transactions (data on the invoices issued and
received),
▪ elimination of VAT registers,
▪ reduction of tax audit period by two years for
taxable persons who guarantee the
traceability of payments received and made
for transactions exceeding € 500.
FatturaPA
Requirements
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13. Foriba e-Invoice
Basic Landscape Italy
Intermediaries
Receiver
FatturaPA
Notification
Customer Network
SAP System
Non-SAP System
Foriba SAP
Package
PEC
WEB
SDICoop
SPCoop
SDIFTP
Https
Web
Service
File / Webservice
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14. Foriba e-Invoice
Private Cloud Landscape Italy
Intermediaries
Receiver
FatturaPA
Notification
Customer Network
SAP System
Non-SAP System
PEC
WEB
SDICoop
SPCoop
SDIFTP
Https
Web
Service
Foriba SAP
Package
Private Cloud
Network
Https
Web
Service
FTPS / SFTP
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15. Outbound Invoice Process
Data
Collection
Validation
Data
Transformatio
n in FatturaPA
Digital
Signature
Digital
Archiving
Send to SDI
Receive
notification
Update Status
Reports
Inbound Invoice Process
Receive
FatturaPA from
SDI
Validation
Digital
Archiving Send to SDI
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16. EN 16931
The European Commission estimates that
"The mass adoption of e-invoicing within
the EU would 47 lead to significant
economic benefits and it is estimated that
moving from paper to e-invoices will
generate savings of around EUR 240
billion over a six-year period"1 48 . Based
on this recognition "The 49 Commission
wants to see e-invoicing become the
predominant method of invoicing by 2020
in 50 Europe."
Ex: e-IGOR(italy)
CEN members are the national
standards bodies of Austria, Belgium,
Bulgaria, Croatia, Cyprus, Czech
Republic, Denmark, Estonia, Finland,
Former Yugoslav Republic of
Macedonia, France, Germany, Greece,
Hungary, Iceland, Ireland, Italy, Latvia,
Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal,
Romania, Slovakia, Slovenia, Spain,
Sweden, Switzerland, Turkey and United
Kingdom.
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17. Technical Simplifications
➢ The invoices in PDF format or different from that provided for electronic invoicing will not be considered to be issued, so all the
business sales will be blocked.
➢ The delayed billing leads a material breach of tax regulations, as adversely affecting the action of the tax authorities control and , therefore, it
is punished, although not involve the failure to pay the tax. Under Articles. 21 and 23 of DPR 633/1972, the invoice must be issued at the
time of operation and must be noted within fifteen days in the appropriate register of invoices issued. The invoice issued after this time is
considered late, leading to penalty from 90% to 180% of the tax improperly invoiced (Art. 6, paragraph 4 of the Decree. 471/1997).
➢ In case of non-issuance of non-real estate transactions, the sanction varies from 5 to 10% of the amount not invoiced. For repeated
violations of the current billing provisions, the penalty increases from 1/4 to double.
.
Risks
01
02
03
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18. How to Send and Receive
e-Invoices
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19. Signature
• Files should be signed by the authorizator certificator list on
the website of Italian digital agency
• www.agid.gov.it
• CAdES-BES for .xml.p7m
• XadES-BES for .xml
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20. Communication with SDI
PEC
• Sending one or
more invoices
possible
• Up to 30 MB
attachment
01
Web
• Manual process
• One invoice at
a time
• Up to 5 MB att.
• www.fatturapa.
gov.it
• Credentials:
1. Entratel
2. Fisconline
3. CNS (National
Card Service)02
Web Service
• SDICoop Service
1. Sending files
2. Receiving
messages
3. Up to 5 MB att
• SPCoop Service
1. Webservices with
public system
2. Sending files and
receiving messages
3. Up to 5 MB att
03
SDIFTP
• For subjects
with high
volume invoices
• Up to 150 MB
att.
04
To activate a ‘Webservice’ or ‘FTP’ communication channel, a prior accreditation process is required.
Once the channel has been built, a 7-digit code (‘Recipient Code’) is assigned by the SDI.
The channel built with SDI, can be used both to transmit and receive e-Invoices.
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21. Controls performed by SDI
✓ Verify that at least the fields relating to mandatory data ordinary invoice or simplified invoice fulfilled
✓ Verify that the ‘Recipient Code’ field is filled in, according to which SDI can understand where to deliver the
e-invoice
✓ Verify that the VAT ID of the seller/provider and VAT ID/Tax ID of the transferee/client are present in the Tax
registry.
✓ Verify that there is consistency between the values of the taxable base, the tax rate and VAT
SDI does not carry out checks on the content of the other data.
SDI accepts non-digitally signed files (only for private users).
In the event that the e-invoice is digitally signed, however, SDI carries out checks on the validity of the certificate
of signature.
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22. Cases SDI discards e-Invoice
✓ In the case, where the fields relating to mandatory data ordinary invoice or simplified invoice are not fulfilled
✓ In the case the ‘Recipient Code’ field is not filled in or the field is filled in with a code that does not exist.
✓ In the case that the VAT ID of the seller/provider and VAT ID/Tax ID of the transferee/client are non-existent.
✓ In the case that there is inconsistency between the values of the taxable base, the tax rate and VAT.
✓ In the case that e-invoice is digitally signed and the signing certificate is not valid.
THE ELECTRONIC INVOICE DISCARDED BY THE SDI CONSIDERED as «NOT ISSUED»
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23. Recipient Code
PEC
‘Recipient Code’=0000000
+
PEC address
Web Service
7-digit ‘Recipient Code’ that identifies an active WS
channel
Web (portal reserved area)
Transferee / client is a final customer
Or
If the transferee / buyer does not communicate to the
seller an electronic address
‘Recipient Code’=0000000
SDIFTP
7-digit ‘Recipient Code’ that identifies an active FTP
channel
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24. Receiving the e-Invoice from SDI
❑ Receiving options of e-invoice from SDI
✓ On PEC
✓ On the web service channel built in advance with SDI
✓ On the FTP channel built in advance with SDI
SDI is not responsible for any incorrect compilation by the seller / provider of the electronic address shown in the
electronic invoice file
The electronic address and, therefore, the reception channel through which the SDI delivers (after carrying out
the checks) the e-Invoice does not necessarily have to be the transferor / lender: the latter can receive his
e-Invoice using the channel (PEC, web service, FTP) of a third party.
In order to guarantee this flexibility, the SDI does not check that the channel, to which the e-Invoice is delivered,
is associated with the transferee / buyer's VAT.
This check is carried out by SDI only when the transferee / customer has previously registered, in his <Invoice
and Fees> reserved area, an electronic address ("Recipient Code" or "PEC") on which he receives all his
e-Invoices by default, combining it with his VAT. In this case, any recipient code of 7 digits and PECs have been
inserted into the e-Invoice by the seller / provider, the SDI will always deliver the file to the address registered in
the system.
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25. Receiving the e-Invoice from SDI
➢In all cases in which only the "Receiver Code" field is filled in with the value "0000000", the seller / lender must
inform the transferee / buyer that the e-Invoice is made available in its reserved area of the <Invoice and Fees>
portal (also delivering an analog or electronic copy of the invoice).
➢In the event that the transferee / buyer is a final consumer the seller / lender is also required to deliver to the
client an analog or electronic copy (e.g. pdf) of the e-Invoice, unless the buyer refuses it.
➢Also in all cases in which, even if the "Recipient Code" field has been completed correctly with the value of 7 digits
(ie "0000000" + PEC), the SDI is unable to deliver the e-Invoice, because the reception channel of the
transferee / client does not work (e.g. full PEC, web service not active, etc.), the e-Invoice file is made available in
the reserved area of the transferee / buyer. Also in this case the seller / lender is required to notify the
customer (by delivering an analog or electronic copy of the invoice).
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26. Status Messages from SDI
Checks are positive
SDI is able to deliver the e-Invoice
Delivered
A
B
A
Delivery not
possible
Checks are positive
SDI is unable to deliver the e-InvoiceB
Scrap Checks are not positiveA
To deliver the status
messages, SDI uses the
transmission channel (PEC
or WS or FTP or portal)
through which it received
the e-Invoice file.
If the channel (in the cases
of PEC, web service or FTP)
is not active (e.g. full PEC),
SDI tries to deliver the
message for 3 days: at the
end of the attempts, the
message is always made
available in the monitoring
area of the portal.
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27. B2G vs B2B/B2C
e-Invoice B2G
• ‘Recipient Code’ always valued with IPA Code
(6- digits)
• Digital signature obligation of e-Invoice
• Possibility to manage «notification of results» via
SDI (rejection / acceptance)
• Term of 15 days of the SDI action in case of
non-refusal / acceptance
• Attestation of non-delivery after complation of the
delivery attempts
e-Invoice B2B/B2C
• ‘Recipient Code’ always valued with a 7-digit code (in
absence ‘0000000’) or PEC
• Impossibility to manage «notification of results» via
SDI (rejection / acceptance)
• «Making available» in the reserved area (Portal) in
case of non-delivery.
All e-Invoices (to public and private) will be available in the reserved area
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28. e-Invoices Fields
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29. e-Invoice structure
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30. Fields in Header
Transmitting Subject
Seller / Provider
Tax Representative of Seller /
Provider
Buyer / Orderer
Third party who issues invoices on
behalf of the Seller /Provider
Invoice issued by other than the Seller /
Provider;
Buyer or 3rd Party
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31. Fattura Elettronica - XML

32. Foriba e-Invoice Solution
Sample Screens
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33. SAP e-Invoice Sending Screen
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34. SAP e-Invoice Send Screen
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35. Outgoing e-Invoices
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36. Outgoing e-Invoices
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37. Incoming e-Invoices
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38. Incoming e-Invoices

39. Global References
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40. 40
CONSUMER
Our Fortune Top 500 Global References

41. OIL & GAS SERVICE FINANCIAL LIFE SCIENCES
DISCRETE
Our Fortune Top 500 Global References
41

42. foribaglobal.com
Next Generation Regulation Cockpit
MEMBERSHIPSBulut Arukel
Global Sales & Marketing Director
Office: +39 02 72546367 | Mobile: +90 532 520 3354
Email: bulut.arukel@foriba.com
Via Torino 2, 20123 Milano MI, Italy