Law No. 2015 of 27 December 2017 (so-called "2018 Budget Law") introduced, starting from 1 January 2019, the obligation of electronic invoicing for the sale of goods and services between resident, stable or identified subjects in the territory of the Italian State.
Legislative Decree 127/2015, art. 1 c. 2, extended the availability of the Exchange System (so-called SDI) also for the purpose of transmitting electronic invoices relating to transactions between private subjects, to be prepared according to the same electronic invoice format (XML file) envisaged for invoicing to the Public Administration.
CSQA, starting from 1 January 2019, asks its suppliers who fall under this regulation to send invoices and attachments exclusively in XML file format. If invoices are issued using methods other than the SDI, the invoices will be deemed not issued.
Suppliers (taxable persons) who fall within the "advantage regime" (article 27, paragraphs 1 and 2, of decree-law 6 July 2011, n. 98) and those who apply the flat-rate regime (article 1, paragraphs 54 to 89, of law 23 December 2014, n. 190) are exempt. Therefore, the billing methods used to date towards our company do not change for these subjects.
Below are the credentials necessary to issue the correct invoices to our company in XML format through the Exchange System (SDI).
RECIPIENT CODE: USAL8PV
CSQA Certifications Srl
Via San Cajetan 74
36016 Thiene (VI)
VAT number and code tax: 02603680246
We also inform you that the transactions carried out with CSQA Certificazioni Srl will be subject to the VAT payment mechanism, called "split payment" or "division of the aforementioned VAT regulation" which concerns both the supply of goods and the provision of services, including those subject to withholding tax as income tax. The other cases excluded by the law remain unchanged (reverse charge, special regimes, etc. as found in Circular AdE n. 15/E/20 15). Consequently, we invite you to adjust your active billing cycle towards CSQA Certificazioni Srl according to the law (within the prescribed terms).
In the case of sending attachments to support the electronic invoice, only documents in PDF format must be attached to the XML file, respecting the maximum size limit indicated in the technical specifications of the SDI.
For all other information, please refer to the instructions issued by the competent bodies.