Electronic Invoice: new technical specifications in force from April

On 31 January 2025, the Italian Revenue Agency published version 1.9 of the technical specifications for e-invoicing. The updates, which will enter into force on 1 April 2025, introduce significant changes for businesses, professionals and tax operators. Here is a summary of the main changes.

New document type TD29

The main new feature is the introduction of document type TD29, which will be used to report any omissions or irregularities in invoicing to the Italian Revenue Agency. This new code is a useful tool for ensuring greater transparency and accuracy in tax communications.

Some technical elements have also been revised:

• Error codes 00471, 00473 and 00475: the description of these codes has been improved to make their interpretation clearer.
• Verification criteria for codes 00404 and 00409: changes have been introduced to the checks for greater precision in reporting.
• Code 00460 check: the verification system for this code has been modified to ensure greater consistency in validations.

TD20: use in specific situations

The description has been updated to clarify how it is used. Code TD20 must be used in two specific contexts:

1. Missing or irregular invoicing in reverse charge transactions: the supplier or service provider must issue an invoice in accordance with Article 6, paragraph 9-bis of Legislative Decree 471/97.

2. Intra-Community acquisitions: if the purchaser or client does not receive the invoice by the second month following the transaction or receives a document with an amount lower than the actual one (Art. 46, paragraph 5 of Decree-Law 331/93).

New RF20 tax regime and removal of the limit for simplified invoice

Another significant new feature is the introduction of code RF20 for the new cross-border VAT exemption scheme, implementing EU Directive 2020/285. This change aims to standardise and simplify VAT handling in cross-border transactions, ensuring greater compliance with European legislation.

Finally, the 400 euro limit on the total amount of the simplified invoice has been removed in cases where the Supplier/Service Provider issues under the flat-rate regime (Art. 1, paras. 54-89, Law 190/2014) or under the cross-border VAT exemption scheme (EU Directive 2020/285).

The update of the technical specifications marks a step towards increasingly efficient and transparent management of e-invoicing. Businesses and professionals are invited to familiarise themselves with the new changes introduced in order to ensure compliance with the new provisions from 1 April 2025.

More info on the Italian Revenue Agency portal:
https://www.agenziaentrate.gov.it/portale/specifiche-tecniche-versione-1.9