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Split payment: invoicing an Italian public body without collecting the VAT
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 17-ter, consolidated text (version 6, the last non-empty one before repeal from 1 January 2027), paragraphs 1, 1-bis, 1-ter, 1-quater, 1-quinquies and 1-sexies — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 17, first paragraph: who is liable for the tax (version 28, the last non-empty one) — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 30: refund of the deductible surplus (version 17, the last non-empty one) — verified on September 25, 2026
- Department of Finance — Split payment, Decree-Law 50/2017: final lists and reference to the IPA Index — verified on September 25, 2026
- Revenue Agency — Notice to the Agency's suppliers: CIG, CUP and Unique Office Code (updated 10 July 2026) — verified on September 25, 2026
- Revenue Agency — Tax calendar: deadlines of 16 January 2026, payment of split-payment VAT — verified on September 25, 2026
- Revenue Agency — Tax calendar, entry of 16 January 2026: split payment, form F24 EP, tax code 620E — 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 VAT rate, still shown on the invoice under split payment — 22%
agenziaentrate.gov.it · 2026 rules - Reduced 10% rate, applied the same way to the goods and services in Table A, part III — 10%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out the net amount, the VAT and the invoice total
Enter the net amount and the rate to get the VAT to show on the invoice, even when a public customer will be the one paying it over.
- Prepare the e-invoice to send through the Exchange System
The walkthrough covers the XML file from the recipient code to the net amount and tax fields.
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.