Hi,

Odoo’s Italian localization does not include native support for managing the “Dichiarazione d’intento” plafond. The standard l10n_it module only covers electronic invoicing, PEC, fiscal codes, and other Italian compliance requirements, but it does not track plafond usage or automatically switch VAT logic once a supplier exceeds €50,000. Odoo therefore applies the fiscal position consistently for the entire year, without checking any plafond balance.

To achieve the required behavior, a custom module is the recommended approach. The standard pattern is to store each supplier’s plafond value, compute the amount consumed based on validated vendor bills, and trigger logic at invoice validation. When the plafond is not yet exhausted, Odoo keeps applying the VAT-exempt fiscal position; when the plafond is exceeded, the module should automatically remove or override the fiscal position so VAT becomes applied again. The logic is typically implemented in account.move’s action_post() or via an overridden tax mapping method, combined with warnings or hard validation blocks.

This approach ensures correct VAT behavior, full auditability, and compliance with Italian “dichiarazione d’intento” rules, since Odoo does not handle this requirement out of the box.

Hope it helps