eInvoicing adoption in Italy & CEF projects

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

2. 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
Agenda

3. 1
National decree implementing Directive
2014/55/UE

4.  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
Directive 2014/55/EU – National implementation

5. 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.
Dlgs 148/2017 implementing Directive 2014/55/UE

6. eProcurement and eInvoicing roadmaps
2015
May 2014
e-Invoicing Directive
2014/55/EU
2014
September 2014
CEN/TC 434
December 2015
Public consultation for
EN “Core invoice”
2016 2017 2018 2019 2020
March 2016
Closing of public
Consultation for
EN “Core invoice”
27 May 2017
Publication
EN “Core invoice”
April 2019
e-Invoicing mandatory
for central public
bodies
April 2014
Directives on
public
procurement
2016
e-Certis 2.0
April 2016
Dlgs 50/2016
e-Notification
e-Access
October 2018
e-Submission
e-Tendering
e-ESPD
2016
ESPD
October 2019
e-Ordering
June 2014
B2G eInvocing mandatory
for central public bodies
March 2015
B2G eInvocing mandatory
for all public bodies
1 January 2017
B2B eInvocing
optional
1 January 2019
B2B eInvocing
mandatory
April 2019
Italian implementation
of Directive 2014/55/EU
April 2020
e-Invoicing mandatory
for all public
bodies

7. 2
Technical implementation through CEF
projects

8. CEF Projects for eInvoicing
EN 16931
FatturaPA
PEPPOL eInvoice
SDI PA
PA
Economic Operator
EN 16931
PEPPOL eInvoice
FatturaPA
PEPPOL eInvoice
SDI
B2B
B2G
Access Point AS4
Access Point AS2
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

9. CEF eInvoicing project 2015 – eIGOR
PEC, FTP, WS, PdD, WEB INT.
Access
point
Fornitore
Access
point PA
Translator
Access
point
SDI
IPA
Invoice Data RGS
Revenue
Agency
Tax Box
PEPPOL Network PEPPOL Network
PEC, FTP, WS, PdD, WEB INT.
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

10. CEF eInvoicing project 2017 – EeISI
AP
1 Participant ID :1 UF
AP
Rete PEPPOL
IPA
PEPPOL
SMP
European eInvoicing
Standard in Italy
Objectives
• Update the Italian CIUS
• Translator FatturaPA <->EN
• Enable the SDI to receive
PEPPOL invoices (AS4)
• Business service to support
PEPPOL BIS 3.0
Participants
AgID, Revenue Agency,
UNIONCAMERE, IntercentER,
UNINFO, Infocert
Duration
1 May 2018 – 31 Dec 2019

11. E-R Regional interoperability framework PEPPOL-SDI

12. 3
European Norm 16931-1 and the Italian
CIUS

13. 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

14. 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

15. 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

16. 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

17. Italian Core Invoice Usage Specification 2/2
CIUS IT ID
PEPPOL BIS
3.0 ID
ID BT Description Restriction Type Restriction description
CIUS-VD-1 BT-29 Seller identifier An identification of the Seller.
The identification scheme identifier of the Seller
identifier.
Restrict text or byte array
length
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
CIUS-VD-2 IT-R-001 BT-32 Seller tax registration
identifier
The local identification (defined by the Seller’s address)
of the Seller for tax purposes or a reference that
enables the Seller to state his registered tax status.
Restrict text or byte array
length
BT-32 minimum lenght 11 and maximum lenght
shall be 16
CIUS-VD-3 BT-30 Seller legal registration
identifier
An identifier issued by an official registrar that identifies
the Seller as a legal entity or person.
The identification scheme identifier of the Seller legal
registration identifier.
Restrict text or byte array
length
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)
CIUS-CA-4 IT-R-002 BT-35 Seller address line 1 The main address line in an address. Make a conditional element
mandatory (0..x --> 1..x)
if BT-40="IT" then BT-35, BT-37, BT-38 shall be
present
IT-R-003 BT-37 Seller city The common name of the city, town or village, where
the Seller address is located.
IT-R-004 BT-38 Seller post code The identifier for an addressable group of properties
according to the relevant postal service.
CIUS-VD-5 BT-46 Buyer identifier An identifier of the Buyer.
The identification scheme identifier of the Buyer
identifier.
Restrict text or byte array
length
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"
CIUS-BR-6 BT-48 Buyer VAT identifier The Buyer's VAT identifier (also known as Buyer VAT
identification number).
Add new non-conflicting
business rule for existing
element(s)
if BT-55="IT" then BT-48 or BT-46 shall be present
BT-46 Buyer identifier An identifier of the Buyer.
CIUS-VD-7 BT-46 Buyer identifier An identifier of the Buyer.
The identification scheme identifier of the Buyer
identifier.
Restrict text or byte array
length
if BT-46 starts with "IT:CF:" then BT-46 minimum
lenght 17 and maximum lenght shall be 22
CIUS-VD-8 BT-47 Buyer identifier An identifier issued by an official registrar that identifies
the Buyer as a legal entity or person.
Restrict text or byte array
length
if BT-47 starts with "IT:EORI:" then BT-47 minimum
lenght 21 and maximum lenght shall be 25
CIUS-CA-9 BT-49 Buyer electronic addressIdentifies the Buyer's electronic address to which a
business document should be delivered.
Make a conditional element
mandatory (0..x --> 1..x)
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
BT-49-1 Buyer electronic address
identification scheme
identifier
The identification scheme identifier of the Buyer
electronic address.
CIUS-VD-10 BT-49,
BT-49-1
Buyer electronic address
Buyer electronic address
identification scheme
identifier
Identifies the Buyer's electronic address to which a
business document should be delivered.
The identification scheme identifier of the Buyer
electronic address.
Restrict text or byte array
length
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

18. 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.

19. 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)”.

20. 4
National Public eProcurement
Framework

21. Evidence
retrieval
Preparation Pre-Award Post-Award
SOURCING
PLANNING
QUALIFICATION
REQUEST
FOR PROPOSAL
SUBMISSION
PRE-AWARD
CATALOGUE
AWARD
POST-AWARD
CATALOGUE
ORDER
DESPATCH
ADVICE
INVOICING
PUBLICATION
DM ex art.44 - digitalization
of procurement procedures
PAYMENT
BDNCP BDOE NSO SDI
SIOPE+
Standards
ESPD
Request
Criteria alignment
ESPD
Response
Order
request
Sending
e-Invoice
Public eProcurement Framework
• BDNCP: National Register of Public Contracts
• BDOE: Economic Operator Database
• NSO: National Gateway for PA Orders
• SDI: Interchange System (eInvoice national gateway)
Verification of CA’s
requirements
CONTRACT

22. 5
What is next

23. CEF eInvoicing project 2018 – SCALES
Supply Chain Architecture
Leading to Enhanced
Services
Objectives
• 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
Participants
Politecnico di Milano, UNINFO, InfoCert,
DAFNE
Duration
1 Sep 2019 – 30 Nov 2020
Hub A
Repository
Metadata
Distributed registry
Notification
Hub B
Hub C
Data Integration layer
BDNCP NSO
PCC
Service
Data Integration layer
Repository
Data Integration layer
Repository
Metadata
Metadata
SDI
Retrieve
Invoice

24. Thank you
Carmen Ciciriello, Roberto Reale
Palermo, 16 September 2019