Emission of electronic self-invoice

The Revenue Agency has specified that electronic self-invoice must be issued: – with the ordinary identification code (TD01), – with the exception of those issued to regularize the failure of the supplier to receive the invoice within 4 months from the execution of the operation (pursuant to art. 6, paragraph 8 of Legislative Decree no. 471/1997), for which the code TD20 must be indicated. In this case, the sending of the self-invoice through the SDI implies the failure of the previous obligation to deliver a copy of the self-bill to the Revenue Agency.

The first case (ordinary identification code TD01) includes self-invoices issued for: – gifts of goods proper to the business activity or of different goods but with a unit value higher than 50 euro; – the extraction of goods from VAT warehouses; – own consumption, allocation to members and, in general, use for purposes other than business activities.

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