イタリア

モジュール

The following modules are installed automatically with the Italian localization:

名称	技術名	説明
イタリア - 会計	l10n_it	デフォルト 会計ローカライゼーションパッケージ
イタリア-E-invoicing	l10n_it_edi	電子顧客請求書導入
Italy - Declaration of Intent	l10n_it_edi_doi	Support for the Declaration of Intent (Dichiarazione di Intento)
Italy - Sale E-invoicing	l10n_it_edi_sale	Sale modifications for E-invoicing
Italy - Point of Sale	l10n_it_pos	Integration of Odoo PoS with the Italian fiscal printer
イタリア - 会計レポート	l10n_it_reports	Italian reports
Italy - Bank Receipts (Ri.Ba.)	l10n_it_riba	Generation of Ri.Ba. files from batch payments in Odoo
イタリア - 在庫DDT	l10n_it_stock_ddt	輸送ドキュメント - Documento di Trasporto (DDT)

注釈

In some cases, such as when upgrading to a version with additional modules, it is possible that modules may not be installed automatically. Any missing modules can be manually installed.

参考

Documentation on e-invoicing’s legality and compliance in Italy

会社

To use all the features of this fiscal localization, the following fields are required on the company record:

• 会社名

• Address: the address of the company

• VAT: VAT of the company

• Codice Fiscale: the fiscal code of the company

• Tax System: the tax system under which the company falls

税設定

多くの顧客請求書機能はOdooの税システムを使用して実装されています。そのため、顧客請求書を正しく作成し、その他の仕入先請求書を処理するためには、税金を適切に設定する必要があります。

**イタリア**のローカライゼーションには、様々な目的のための事前定義された税の**例**が含まれています。

免税

販売税が**0%** (0%)の場合、イタリア当局により、顧客請求書に記載された :guilabel:`免税の種類(Natura)`と :guilabel:`免税の根拠となる法律参照`を正確に記録することが義務付けられています。

Example

EUの輸出税を参照することができます(0% EU、顧客請求書ラベル 00eu)。これは 会計 ‣ 設定 ‣ 税 にあります。輸出はVATが免除されるため、 免税 の種類と 法参照 の記入が必要です。

参考

多くの 免税の種類 (Natura) や 法参照 コードがあります。最新の情報を入手するために、利用可能な最新バージョンを確認して下さい:

• イタリア政府ドキュメント

• 免税の公式ガイド

注釈

別の種類の免除を使用する必要がある場合は、 会計 ‣ 設定 ‣ 税`に進み、類似の税金を選択し、歯車のアイコンをクリックして :guilabel:`複製 を選択します。高度なオプション`タブで、:guilabel:`免除`と:guilabel:`法参照`を追加します。確認するには :guilabel:`保存 をクリックします。

ちなみに

:guilabel:`名前`フィールドにある税金を、 :guilabel:`免除`に従って**名前**を変更することで、簡単に区別することができます。

リバースチャージ

The reverse charge mechanism is a VAT rule that shifts the liability to pay VAT from the supplier to the customer. The customers pay the VAT themselves to the AdE instead. There are different types:

• 内部リバースチャージ (国内販売用)

  特定のカテゴリのプロダクトやサービスについては、VATの責任は購買者に移ります。
• 外部リバースチャージ (EU域内販売用)

  VATは、引渡しを受けた国またはサービスを提供した国で課されます。購入者自身がイタリアの企業である場合、EUは販売者の責任を購買者に転送できる仕組を提供しています。

請求書

Reverse-charged customer invoices show no VAT amount, but the AdE requires the seller to specify the Tax Exemption reason and the Law Reference that enable the reverse-charge mechanism. Odoo provides a set of special 0% taxes that can be assigned to each reverse-charged invoice lines, representing the most commonly used configurations.

仕入先請求書

Italian companies subject to reverse charge must send bill details to the AdE.

注釈

Self-reported VAT XML files must be issued and sent to the AdE for reverse charged bills.

仕入先請求書を作成する際、**リバースチャージ**税を 税 フィールドに追加することができます。どの税が有効化されているかは 会計 ‣ 設定 ‣ 税 に行き、確認することができます。10%の商品税と22%のサービス税などが有効化されていることがわかります。イタリア会計ポジションの自動設定により、これらは自動的に税リストで有効化されます。

税グリッド

The Italian localization has a specific tax grid section for reverse charge taxes. These tax grids are identifiable by the VJ tag, and can be found by going to Accounting ‣ Reporting ‣ Tax Return.

電子請求

注釈

Make sure all the Italian-specific e-invoicing modules are installed.

The SdI is the electronic invoicing system used in Italy. It enables the sending and receiving of electronic invoices to and from customers. The documents must be in an XML EDI format called FatturaPA and formally validated by the system before being delivered.

To be able to receive invoices and notifications, the SdI service must be notified that the user's files need to be sent to Odoo and processed on their behalf. To do so, you must set up Odoo's Destination Code on the AdE portal.

1. Go to the Italian authorities portal and authenticate.

2. Go to the Fatture e Corrispettivi section.

3. Set the user as Legal Party for the VAT number you wish to configure the electronic address.

4. Servizi Disponibili ‣ Fatturazione Elettronica ‣ Registrazione dell’indirizzo telematico dove ricevere tutte le fatture elettroniche`で、Odooの :guilabel:`宛先コード `K95IV18`を入力し、確認します。

Demo and production modes

注釈

• Demo mode is enabled by default and remains active until the option By checking this box, I authorize Odoo to send and receive my invoices through the Sistema di Interscambio (SDI) is enabled in the Fattura Electronica (FatturaPA) section. Once this option is activated, production mode is enabled and cannot be disabled.

• Demo mode simulates an environment in which invoices are sent to the government. In this mode, invoices must be manually downloaded as XML files and uploaded to the AdE's website.

Since files are transmitted through Odoo's server before being sent to the SdI or received by your database, authorization is required for Odoo to process them. To activate production mode and enable transmission to the SdI, follow these steps:

1. Make sure the Codice Fiscale field is completed in the Company information.

2. Go to Accounting ‣ Configuration ‣ Settings and scroll to the Italian Electronic Invoicing section.

3. In the Fattura Electronica (FatturaPA) section, enable the option By checking this box, I authorize Odoo to send and receive my invoices through the Sistema di Interscambio (SDI).

4. 保存 をクリックします。

処理

The submission of invoices to the SdI for Italy is an electronic process used for the mandatory transmission of tax documents in XML format between companies and the AdE to reduce errors and verify the correctness of operations.

注釈

:guilabel:`SdIステータス`フィールドで顧客請求書の現在のステータスを確認することができます。XMLファイルは顧客請求書に添付されます。

XML documents creation

Odoo generates the required XML files as attachments to invoices in the FatturaPA format required by the AdE. Once the invoices needed are selected, go to Action and click on Send and Print.

ポップアップウィンドウが開くと、実行可能なアクションが選択できます。XMLファイルを生成 は添付ファイルを生成します。

XMLファイルおよびPDFファイルは、顧客請求書に添付されています。

SDIへの送信

The Send to Tax Agency option in the Send and Print dialog sends the attachment to the Proxy Server, which gathers all requests and then forwards them via a WebServices channel to the SdI. Check the sending status of the invoice through the Check Sending button at the top of the invoice's view.

SDIにより処理中

The SdI receives the document and verifies for any errors. At this stage, the invoice is in the SdI Processing state, as shown on the invoice. The invoice also gets assigned a FatturaPA Transaction number that is shown in the Electronic Invoicing tab. The checks may take variable time, ranging from a few seconds up to a day, depending on the queue of invoices sent throughout Italy.

検収

If the document is valid, it is recorded and considered fiscally valid by the AdE, which will proceed with archiving in Substitute Storage (Conservazione Sostitutiva) if explicitly requested on the Agency's portal.

警告

Odoo does not offer the Conservazione Sostitutiva requirements. Other providers and AdE supply free and certified storage to meet the specifications requested by law.

The SdI Destination Code attempts to forward the invoice to the customer at the provided address, whether it is a PEC email address or a SdI Destination Code for their ERP's WebServices channels. A maximum of 6 attempts are made every 12 hours, so even if unsuccessful, this process can take up to three days. The invoice status is Accepted by SDI, Forwarding to Partner.

Possible rejection

The SdI may find inaccuracies in the compilation, possibly even formal ones. In this case, the invoice is in the SDI Rejected state. The SdI's observations are inserted at the top of the Invoice tab. To resolve the issue, it is sufficient to delete the attachments of the invoice, return the invoice to Draft, and fix the errors. Once the invoice is ready, it can be resent.

注釈

XMLを再生成するには、XML添付ファイルとPDFレポートの両方を削除して、一緒に再生成する必要があります。これにより、両者には常に同じデータが含まれるようになります。

Forwarding completed

顧客請求書は顧客に配信済ですが、電子メールまたは郵送でPDFのコピーを顧客に送信できます。ステータスは SDI受理済、取引先送付済 です。

If the SdI cannot contact your customer, they may not be registered on the AdE portal. In this case, just make sure to send the invoice in PDF via email or by mail. The invoice is then in the Accepted by SDI, Partner Delivery Failed state.

Tax integration

When you receive a vendor bill, either from SdI, from paper or from an imported XML file, the Tax Agency might request that you send some tax information integration back to the SdI. It happens when a transaction that was tax exempt becomes taxable for any reason.

Example

以下リストから、その一部を確認して下さい:

• リバースチャージ

  購入者として、購買したものに対して税を払い、税情報を統合する必要があります。リバースチャージ 税。
• Split payment

  As a PA business buyer, you have to pay taxes and integrate tax information. Be sure that you replace the 0% Sale Taxes on the vendor bill you received with the correct Split Payment taxes.
• 自己消費

  ビジネスオーナーとして、ビジネスのために購入した資産を個人的な理由で使用する場合、本来ビジネスコストとして控除した税金を支払なければなりません。

Odoo may detect that your vendor bill can be interpreted as a document of a type that needs tax integration, as detailed in the ドキュメントタイプ section.

重要

Be sure that you replace the 0% Sale Taxes on the vendor bill you received with the ones you're supposed to pay to the AdE. A button then appears on the top of the single vendor bill form to send them.

guilabel:税統合を送信 ボタンをクリックすると、適切な ドキュメントタイプ の XMLファイルが生成され、仕入先請求書に添付され、顧客請求書と同様に送信されます。

ドキュメントタイプ

The SdI requires businesses to send customer invoices and other documents through the EDI.

以下の ドキュメントタイプ コードは全て技術的に異なるビジネスユースケースを識別するものです。

TD01 - invoices

This represents the standard domestic scenario for all invoices exchanged through the SdI. Any invoice that doesn't fall into one of the specific special cases is categorized as a regular invoice, identified by the Document Type TD01.

TD02 - down payments

**前受金**請求書は通常の請求書とは異なる ドキュメントタイプ コード TDO2 でインポート/エクスポートされます。顧客請求書をインポートすると、通常の仕入先請求書が作成されます。

以下の条件を満たす場合、Odooは取引を`TD02`としてエクスポートします:

1. It is an invoice.

2. 全ての顧客請求書は、前受金販売オーダ明細と関連しています。

TD04 - credit notes

It is the standard scenario for all credit notes issued to domestic clients, when we need to formally acknowledge that the seller is reducing or cancelling a previously issued invoice, for example, in case of overbilling, incorrect items, or overpayment. Just like invoices, they must be sent to the SdI, their Document Type TD04

TD07, TD08, TD09 - simplified invoicing

簡易顧客請求書(TD07)、クレジットノート(TD08)、デビットノート(TD09)は、400EUR(VAT込)未満の国内取引の証明に使用できます。そのステータスは通常の顧客請求書と同じですが、必要な情報が少なくなっています。

簡易請求書が成立するためには、以下を含む必要があります:

1. Customer Invoice reference: unique numbering sequence with no gaps.

2. Invoice Date: issue date of the invoice.

3. Company Info: the seller's full credentials (VAT/TIN number, name, full address).

4. VAT: the buyer's VAT/TIN number (on the partner form).

5. 合計: 顧客請求書の合計**金額** (VAT込)

:abbr:`EDI (電子データ交換)`でOdooは以下の場合、顧客請求書を簡易化してエクスポートします:

1. It is a domestic transaction (i.e., the partner is from Italy).

2. Your company's required fields (VAT Number or Codice Fiscale, Fiscal Regime, and full address) are provided.

3. The partner's address is not fully specified (i.e., it misses the City or the ZipCode).

4. VAT込の合計金額が**400ユーロ****以下**であること。

注釈

400ユーロの基準額は、 `2019年5月10日付のGazzetta Ufficiale紙に掲載された政令<https://www.gazzettaufficiale.it/eli/id/2019/05/24/19A03271/sg>`_で定められています。現在の公式値を確認することをお勧めします。

TD16 - internal reverse charge

Internal reverse charge transactions (see 免税 and リバースチャージ) are exported as TD16 if the following conditions are met:

• It is a vendor bill.

• It has at least one tax on the invoice lines that targets one of these tax grids: VJ6, VJ7, VJ8, VJ12, VJ13, VJ14, VJ15, VJ16, VJ17

TD17 - buying services from abroad

サービス**を**EU**および**EU外**諸国から購入する場合、海外の*販売者*は、イタリアでは課税されないため、**VAT除外**価格で顧客請求書を発行します。VAT はイタリア国内の 購入者 が支払います。

• Within the EU: the buyer integrates the invoice received with the VAT information due in Italy (i.e., vendor bill tax integration).

• EU外: 購入者 が自分自身に顧客請求書を送ります(つまり、Self-billing）。

Odooは以下の条件を満たす場合、取引を`TD17`としてエクスポートします:

• It is a vendor bill.

• It has at least one tax on the invoice lines that targets the tax grid VJ3.

• 全ての顧客請求書は サービス を プロダクト として持っているか、または サービス を 課税範囲 として持っています。

TD18 - buying goods from EU

EU内で発行される顧客請求書は**標準フォーマット**に従っているため、既存の請求書を統合するだけです。

以下の条件を満たす場合、Odooは取引を`TD18`としてエクスポートします:

• It is a vendor bill.

• The partner is from an EU country.

• It has at least one tax on the invoice lines that targets the tax grid VJ9.

• 全ての顧客請求書は 消耗品 を プロダクト として持っているか、または 商品 を 課税範囲 として持っています。

TD19 - buying goods from VAT deposit

**外国**の仕入先から**商品**を買いますが、**商品**は**VATデポジット**で既に**イタリア**にあります。

• From the EU: the buyer integrates the invoice received with the VAT information due in Italy (i.e., vendor bill tax integration).

• EU外: 購入者 は 自分 あてに顧客請求書を送信します (つまり Self-billing) 。

Odooは以下の条件を満たす場合、取引を`TD19`としてエクスポートします:

• It is a vendor bill.

• It has at least one tax on the invoice lines that targets the tax grid VJ3.

• 全ての顧客請求書は 消耗品 をプロダクトとして持つか、または 商品 を 課税範囲 として持つ税を持ちます。

TD24 - deferred invoices

**繰延顧客請求書**とは、商品の販売やサービスの提供よりも**後に発行される**請求書のことです。**繰延顧客請求書**は、遅くともそのドキュメントに記載された納品の翌月**15日**以内に発行されなければなりません。

通常、それは、その月に行われた複数の商品やサービスの販売リストが記載された**概要請求書**です。企業は、通常、会計目的のため、**月末**に発行される**1つの請求書**に販売を**グループ化**することができます。繰延顧客請求書は、**卸売業者**が定期的に顧客を持つ場合のデフォルトです。

商品が**配送業者**によって輸送される場合、各配送には関連する**Documento di Transporto (DDT)**、または**運送ドキュメント**があります。繰延顧客請求書には、追跡を容易にするため、全ての**DDT**情報の詳細を記載する必要があります。

注釈

E-invoicing of deferred invoices requires the l10n_it_stock_ddt module. In this case, a dedicated Document Type TD24 is used in the e-invoice.

以下の条件を満たす場合、Odooは取引を`TD24`としてエクスポートします:

1. It is an invoice.

2. **DDT**の日付が顧客請求書の発行日と**異なる**納品に関連付けられます。

TD28 - サンマリノ

請求書

サンマリノとイタリアは顧客請求業務に関する特別協定を結んでいます。そのため、**顧客請求書**は通常の**リバースチャージ**規則に従います。顧客請求書のタイプに応じて、適切な ドキュメントタイプ を使用することができます: TD01, TD04, TD05, TD24, TD25 です。追加要件はOdooによって強制されるものではありません。ただし、ユーザは*政府**から要求されます:

• Select a tax with the Tax Exemption Kind set to N3.3.

• Use the generic SdI Destination Code 2R4GTO8.

顧客請求書は、サンマリノの専用オフィスから適切な企業に送られます。

仕入先請求書

When a paper bill is received from San Marino, any Italian company must submit that invoice to the AdE by indicating the e-invoice's Document Type field with the special value TD28.

以下の条件を満たす場合、Odooは取引を`TD28`としてエクスポートします:

1. It is a vendor bill.

2. It has at least one tax on the invoice lines that targets the tax grids VJ.

3. 取引先の**国**は**サンマリノ**です。

Public administration businesses (B2G)

PA businesses are subjected to more control than private businesses as they handle public money coming from taxpayers. The EDI process adds some steps to the regular one, as PA businesses can accept or refuse invoices.

注釈

PA businesses have a 6-digit long Destination Code, also called CUU, that is mandatory, PEC address cannot be used in this case.

参考

行政機関に属する企業の全リストと宛先コード

CIG, CUP, DatiOrdineAcquisto

行政機関による支払いの効果的なトレーサビリティを確保するため、行政機関に発行される電子顧客請求書には、以下の内容が含まれていなければなりません:

• The CIG, except in cases of exclusion from traceability obligations provided by law n. 136 of August 13, 2010.

• 公共事業に関する顧客請求書の場合、CUP。

If the XML file requires it, the AdE can only proceed payments of electronic invoices when the XML file contains a CIG and CUP.

注釈

CUP (Codice Unico di Progetto)`と :abbr:`CIG (Codice Identificativo Gara)`は `DatiOrdineAcquisto, DatiContratto, `DatiConvenzione`のいずれかの XML タグに含める必要があります。

これらは電子顧客請求書XMLファイルの CodiceCUP と CodiceCIG という要素に対応しています。その表は、政府`ウェブサイト <http://www.fatturapa.gov.it/>`_で見ることができます。

Split payment

The Split Payment mechanism behaves much like リバースチャージ.

Example

When an Italian company bills a PA business - for example, cleaning services for a public building - the PA business self-reports the VAT to the Tax Agency themselves, and the vendor just has to select the appropriate tax with the right Tax Exemption for their invoice lines.

The specific Scissione dei Pagamenti fiscal position is available to deal with partners belonging to the PA.

処理

Qualified electronic signature

Invoices and bills intended for the PA must include a qualified electronic signature when submitted through the SdI. This signature is automatically applied in the XAdES format when the invoice's partner has a 6-digit long Destination Code (which indicates a PA business).

注釈

When such an invoice is transmitted to the Tax Agency, the generated .xml file is signed on the Odoo servers, returned to the database, and attached to the invoice automatically.

Acceptance or refusal

After receiving the invoice through the SdI, the PA business has 15 days to accept the invoice. If it does, then the process ends here. If the PA business refuses the invoice, it is still considered valid once it is accepted by the SdI. You then have to issue a credit note to compensate and send it to the SdI.

Expired terms

If the PA business doesn't reply within 15 days, you need to contact the PA business directly, sending them both the invoice and the received deadline notification by email. You can make an arrangement with them and manually set the correct SdI State on your invoice.

Point of sale fiscal printers

警告

Fiscal printers are distinct from ePOS printers. The IP address for a fiscal printer should not be entered in the ePOS IP address settings.

Fiscal regulations mandate using certified RT devices, such as RT printers or RT servers, to ensure compliant sales receipts and secure communication with the Tax Authority. These devices automatically transmit fiscal data daily. RT printers, designed for individual POS terminals, handle transactions, print receipts, and report to the authorities, ensuring data integrity and compliance.

シュミレーションモード

警告

Since the simulation mode sends data to the authorities, it should only be enabled at the very start of the printer's configuration process. Once the printer is switched to the production mode, it cannot be reverted to the simulation mode.

To test the fiscal printer setup with Odoo, configure the fiscal printer in the simulation mode as follows:

1. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete, and no transaction in progress.

2. Type 3333.

3. Press Chiave. The screen displays Scelta Funzione.

4. Type 14. The screen displays Apprendimento.

5. Type 62. The screen displays Simulazione.

6. To turn the no into a si, press X.

7. To confirm, press Contante.

8. Press Chiave.

To configure the printer for production, repeat the steps above.

注釈

To test the printer configuration, the physical device must first be obtained and registered with the relevant authorities.

Setting up the printer to work with Odoo

Fiscal printers are meant to work only in the local network. This means the printer and the device running Odoo Point of Sale must be connected to the same network.

Fiscal printers are typically configured to use HTTP by default. To ensure compatibility with Odoo, the settings must be updated to enable HTTPS support on the printer. This can be done using either the EpsonFPWizard configuration software or the keyboard connected to the printer.

To set up the fiscal printer using the keyboard, follow these steps:

1. Make sure the fiscal printer is set to its default state: printer on, start-up cycle complete, and no transaction in progress.

2. Type 3333.

3. Press Chiave. The screen displays Scelta Funzione.

4. Type 34. The screen displays Web Server.

5. Press Contante 3 times until the screen displays Web Server: SSL.

6. To turn the value 0 into a 1, press X.

7. To confirm, press Contante 3 times.

8. Press Chiave.

Then, log in to the printer with the device that runs Odoo Point of Sale so it recognizes the printer's certificate.

To approve and install the printer's certificate, follow these steps:

1. Access the printer by opening a web browser and entering https://<ip-of-your-printer> in the address bar. A Warning: Potential Security Risk Ahead security message appears.

2. Click Advanced to show the certificate approval options.

3. Click Proceed to validate the certificate.

Then, to ensure Odoo Point of Sale is configured with the fiscal printer, go to Point of Sale ‣ Configuration ‣ Settings. In the Connected Devices section, add the IP address in the Italian Fiscal Printer IP address and enable Use HTTPS.

Ri.Ba. (Ricevuta Bancaria)

Ri.Ba. is a payment method widely used in Italy where vendors request payments through their bank, which forwards the request to the customer's own bank and takes responsibility for the collection. This enables payment automation and reduces risks for the vendor.

The vendor generally uploads a fixed-format text file with the list of payments to the bank's web portal.

注釈

Ri.Ba. are exclusively for domestic payments in Italy. For recurring international payments, please use SEPA Direct Debt (SDD)

設定

1. Check that the l10n_it_riba module is installed.

2. Go to Settings ‣ Users & Companies ‣ Companies and select the company that will use Ri.Ba..

3. Fill out the required SIA Code.

   

   注釈

   The SIA Code identifies businesses within the Italian banking network and is used to receive money through specific payment methods. It consists of one letter and four digits (e.g., T1234) and can usually be found on the bank's portal or obtained by contacting the bank.

4. Ensure the Company's bank account has an Italian IBAN.

   参考

   How to configure Bank Accounts

Accept Ri.Ba. for your invoices

Payments of type Ri.Ba. can be registered from the Invoices (Accounting ‣ Customers ‣ Invoices).

重要

Make sure that your invoice involves a Partner that has a bank account with an Italian IBAN.

Then, all Payments must be grouped in a Batch Payment.

参考

• Batch Payments

• Create a Batch Payment

Once you press the Validate button for the Batch Payment, the Ri.Ba. file is generated and attached to the Batch Payment, so you can download it and upload it through your bank's web portal.