Electronic Invoice

Electronic Invoice

With the financial law of 2008 (L. 244/2007) and its related implementing Regulation, published on the 22nd of May 2008, it was respectively introduced and enforced the mandatory use of the electronic invoice in relations between Public Administration and suppliers.

The D.M n. 66 has successively set the 31st of March 2015 as a starting date, from which Public Administration can only accept invoice transmitted electronically, according to the format referred to in Annex 1 “Electronic Invoice Format” of the above cited D.M n°55/2013.

After three months from the date mentioned above, this Administration will not be able to make any payment, not even partial, until the receiving of the invoice in the electronic format.

Furthermore, pursuant to art. 25 of the Decree-Law n. 66/2014, in order to guarantee to the Public Administrations the actual traceability of payments, the electronic invoice issued for the PA must report:

  • Tender Identification Code (CIG), except for the cases of exclusion from the obligation of traceability. See law n. 136 of 13th of August 2010;
  • Single Project Code (CUP), in the case of invoices related to investment projects.

Hence, this Administration cannot proceed to the payments of the electronic invoices which do not contain the CIG and CUP codes, the latter were foreseen.

In order to facilitate the aptitude to use the electronic invoice, whose format is described in Annexed A to the Ministerial Decree no. 55/2013 and, in the “specific operational techniques of the invoice format of the interchanging system” it is noted that, the Single Project Code (CUP) and the Tender Identification Code (CIG) have to be included in one of the information blockade 2.1.2 (purchase order data), 2.1.3 (contract data), 2.1.4 (convention data), 2.1.5 (receiving data) or 2.1.6 (linked invoice data), in correspondence with the elements called “CodiceCUP” and “CodiceCIG” of the layout of the electronic invoice, whose tabular representation is published on the website www.fatturapa.gov.it

Pursuant to Article 3 paragraph 1 of the aforementioned Ministerial Decree no. 55/2013, the Administration has obtained the following office univocal code: UFZ42J, to be entered in the electronic invoice at the element of the layout 1.1.4 called “Destination Code”.  The Office Univocal Code is another compulsory information on the electronic invoice and represents the identification that allows the Interchange System (SID), run by the Revenue Agency, to correctly deliver the electronic invoice to the destination Office.

Last modified: 24 May 2021