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Italian reverse-charge self-invoice and supplement: documents TD16, TD17, TD18 and TD19

When a purchase falls under the reverse charge (inversione contabile), the VAT is owed by the buyer: the invoice received must be supplemented with the rate and the tax due, or a self-invoice (autofattura) is prepared. This document can be sent to the Sistema di Interscambio (SdI) with a dedicated document type: TD16 for the domestic reverse charge, TD17 for services bought from abroad, TD18 for intra-EU goods, TD19 for goods bought under article 17(2) of Presidential Decree 633/1972. The supplier's section carries the actual supplier, the buyer's section the party sending the document.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

Before recording the invoice received
Supplementing the invoice with rate and tax comes before recording it under articles 23 and 25 of Presidential Decree 633/1972; the Agenzia FAQs read set no deadline of the document's own
Since 1 October 2020
Self-invoices supplementing domestic reverse-charge purchases are issued with document type TD16

Documents to prepare

  • The supplier's invoice to be supplemented, with its references
  • The actual supplier's VAT number or tax identifier
  • The taxable amount, the rate and the tax due
  • Software or a procedure that sends files to the Sistema di Interscambio
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • A VAT-registered business receiving an e-invoice with one of the "N6" nature codes, because the domestic purchase is under the reverse charge of article 17 of Presidential Decree 633/1972: document TD16
  • Anyone buying services from a supplier established in another EU country or outside the EU: document TD17
  • Anyone making intra-EU purchases of goods: document TD18
  • Anyone buying goods for which the tax is owed by the buyer under article 17(2) of Presidential Decree 633/1972: document TD19

Worked example

Officina Bassi srl supplements the invoice of a German service provider

Officina Bassi srl, in Brescia, buys from a German company a maintenance service for its accounting software, with a taxable amount of 2,000 euros; the supplier's invoice charges no VAT. To account for the tax, Officina Bassi's accounts team prepares a document of type TD17 "supplement/self-invoice for services bought from abroad": in the supplier's section it enters the German company's tax identifier, in the buyer's section its own details, then the taxable amount of 2,000 euros, the rate and the tax due, worked out with the VAT calculator. It sends the file to the SdI and records the transaction.

How to fill it in, step by step

  1. Check that the purchase is under the reverse charge: for a domestic purchase the invoice received carries one of the "N6" nature codes; for a purchase from abroad, establish whether it concerns services, intra-EU goods or goods falling under article 17(2) of Presidential Decree 633/1972.
  2. Choose the document type: TD16 for the domestic reverse charge, TD17 for services from abroad, TD18 for intra-EU goods, TD19 for goods under article 17(2).
  3. Fill in the "Dati del cedente/prestatore" (supplier) section with the actual supplier's details and the "Dati del cessionario/committente" (buyer) section with your own, i.e. those of the party sending the document.
  4. Enter the taxable amount, the rate and the tax due, together with the references of the supplier's invoice you are supplementing.
  5. Send the file to the Sistema di Interscambio; if you use the Agenzia's free storage service, a TD16 document is placed in compliant storage automatically.
  6. Record the supplemented invoice under articles 23 and 25 of Presidential Decree 633/1972.

The form, line by line

TipoDocumento (document type)
TD16 domestic reverse-charge supplement; TD17 supplement/self-invoice for services bought from abroad; TD18 supplement for intra-EU purchases of goods; TD19 supplement/self-invoice for goods bought under article 17(2) of Presidential Decree 633/1972.
Dati del cedente/prestatore (supplier)
The actual supplier's details: the Italian supplier's VAT number for TD16, the foreign supplier's tax identifier for TD17 and TD18.
Dati del cessionario/committente (buyer)
The VAT identifier of the business making the supplement and sending the document to the SdI.

Good to know

  • Circular 13/E of 2 July 2018 allows, instead of supplementing the invoice itself, a separate document attached to the invoice file, carrying both the data needed for the supplement and the invoice references: this is the document sent to the SdI with code TD16.
  • There is no obligation to send the so-called "self-invoice" to the supplier.
  • TD16, TD17, TD18 and TD19 documents are excluded from list B of invoices on which the Agenzia detects that stamp duty is due; a TD16 stating that stamp duty was paid (BolloVirtuale set to "SI") is placed in the buyer's list A.
  • Other self-invoices have their own codes and must not be confused with the supplement: TD27 for own use and free supplies (gifts), TD26 for internal transfers, TD22 and TD23 for goods withdrawn from a VAT warehouse.
  • The SdI does not check that whoever issues an invoice on the supplier's behalf was authorised: it only delivers files, and responsibility stays with whoever must issue the invoice.

Common mistakes

  • Using document type TD01 to supplement a domestic reverse-charge purchase: since 1 October 2020 the code is TD16.
  • Swapping the parties: in TD16, TD17, TD18 and TD19 the actual supplier goes in the supplier's section and the sender in the buyer's section.
  • Using TD17 for an intra-EU purchase of goods, which needs TD18, or TD18 for a service, which needs TD17.
  • Confusing the supplement with TD29: TD29 reports a supplier's failure to invoice or irregular invoice, must be sent within ninety days, and does not allow the VAT on the purchase to be deducted.
  • Treating a gift or own use as a supplement: TD27 is used, recorded only in the register of invoices issued.

Frequently asked questions

Must I send the self-invoice to the supplier?

No: the Agenzia points out that there is no obligation to send the so-called "self-invoice" to the supplier.

Which code do I use to supplement a reverse-charge invoice from an Italian supplier?

TD16 "domestic reverse-charge invoice supplement", mandatory since 1 October 2020 for self-invoices supplementing domestic reverse-charge purchases.

How do I fill in the parties of a TD17 for a service bought abroad?

The actual foreign supplier's tax identifier in the supplier's section, and the details of whoever sends the document to the SdI in the buyer's section.

Does a reverse-charge supplement bear stamp duty?

TD16, TD17, TD18 and TD19 documents are excluded from list B, in which the Agenzia flags invoices subject to unpaid stamp duty. A TD16 stating that stamp duty was paid appears in the buyer's list A.

Go further

Compute the related amounts

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.