Italian split payment and domestic reverse charge
Split payment on sales to public administrations, public economic bodies, foundations and companies at least 70 % publicly owned, the exclusion for fees subject to withholding, and the codes a public-sector e-invoice needs. Then the domestic reverse charge: construction, cleaning, installation work, buildings, the 31 December 2026 cut-off, the fifteen-day window for completing the invoice and the TD16 document. Two modules with case studies, 2026 rules.
Intermediate2 modules45 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- See what changes, compared with the general rule, when the customer rather than the supplier pays the VAT over
- Recognise the public administrations and the other bodies and companies covered by article 17-ter
- Spot the excluded cases, starting with professional fees subject to withholding
- Prepare an e-invoice to a public body carrying the codes the receiving office asks for
- Anticipate the VAT credit that builds up when most customers are public
- Understand why, for some domestic transactions, the buyer becomes the person liable for VAT
- Recognise the transactions in the fifth and sixth paragraphs of article 17, including those with an expiry date or awaiting EU authorisation
- Issue the invoice without tax, marked "inversione contabile"
- Complete the invoice received and record it on time, including through the TD16 document
- Work out the effect on the VAT settlement of both seller and buyer
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 124 minFree — no accountSplit payment: invoicing an Italian public body without collecting the VATWhat you will be able to do
- See what changes, compared with the general rule, when the customer rather than the supplier pays the VAT over
- Recognise the public administrations and the other bodies and companies covered by article 17-ter
- Spot the excluded cases, starting with professional fees subject to withholding
- Prepare an e-invoice to a public body carrying the codes the receiving office asks for
- Anticipate the VAT credit that builds up when most customers are public
- Module 221 minFree — no accountDomestic reverse charge: when the buyer completes the invoice and owes the taxWhat you will be able to do
- Understand why, for some domestic transactions, the buyer becomes the person liable for VAT
- Recognise the transactions in the fifth and sixth paragraphs of article 17, including those with an expiry date or awaiting EU authorisation
- Issue the invoice without tax, marked "inversione contabile"
- Complete the invoice received and record it on time, including through the TD16 document
- Work out the effect on the VAT settlement of both seller and buyer
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.