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Domestic reverse charge: when the buyer completes the invoice and owes the tax
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 17, fifth and sixth paragraphs and following: domestic reverse charge and the 31 December 2026 cut-off (version 28, the last non-empty one before repeal from 1 January 2027) — verified on September 25, 2026
- Revenue Agency — E-invoicing FAQ, Self-billing category: N6 nature, completing the invoice and TD16 — verified on September 25, 2026
- Revenue Agency — E-invoicing FAQ, Filling in the e-invoice category: TD16 from 1 October 2020 and rejection for a closed VAT number — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 17-ter, paragraph 1: split payment only where the customer is not liable (version 6) — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 30, third paragraph, letter a): refunds and reverse-charge transactions (version 17) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate the buyer normally applies when completing the invoice — 22%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- How settlements are reported in the quarterly return
The course walks through the lines and deadlines of the periodic settlement report and the annual VAT return.
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.