Split Payment - Scissione dei pagamenti - B2G

Slide presentazione

Video configurazione e flusso

Background:

Split Payment is a tax obligation under which the customer, who is a PA (Public Administration), pays the VAT (taxes) instead of the seller. 

Normally, in fact, the seller pays the VAT to the state and invoices the amount to the customer to be reimbursed, while with Split Payment the seller does not pay it and it is directly the customer who does. 

The Split Payment invoice must be an electronic invoice and the total amount to be paid for the customer will be excluded from tax.

The reason Split Payment exists is to avoid tax evasion, since the VAT is paid directly by the PA the seller does not have the option to keep it for himself without declaring it. ​

The e-invoice must also be signed electronically before being sent to the SDI (Interchange System):
note, today this cannot be done in Odoo and is not expected soon, so the customer must download the XML and work on sending it, then send it to the SDI through his AE account.

Finally, there are some mandatory fields in the invoice:

CIG - Tender Identification Code.

This is the “tender identification code” and is a code consisting of 10 digits.

CUP - Unique Project Code.

This is the “unique project code” and is a 15-digit code.

CIG/CUP may be the same for all invoice lines, but in some cases may be line item specific.

Other accounting software allows the user to enter only one code in the document, but then allows the XML to be edited if necessary. 

The e-invoices for Split Payment must carry the following text:

“Transaction subject to split payment, the transferor does not collect the VAT under former Article 17-ter of Presidential Decree 633/1972, the purchaser is obliged to make the payment to the Internal Revenue Service.” 

Flow:

1. Create a contact and: 

- Set the Scissione dei pagamenti fiscal position
- Set a 6 letters Codice Destinatario: remember to add the SDI code otherwise Odoo will not show the correct field for the split payment. 

2. Create an invoice to the PA contact just created

- Odoo will set the SP tax.( or add it manually if you don't have the fiscal position)
- Odoo will ask you to fill on the following fields in the tab "Fatturazione Elettronica" in which you can set the CIG, CUP and other informations

3. Confirm and process the invoice by clicking “Process Now,” then download the XML, digitally sign it, and send it externally to SDI.

Odoo will also highlight in the chat that these types of electronic invoices will not be sent to SDI.

To send the invoice to the SDI, the client needs to download it, sign it and send it manually on the Tax Authority portal.

Please Note: 

Now the CIG and CUP fields are visible also for non PA customers. Be careful to make sure that the Contact has a SDI setup, whether is a real one or the placeholder XXXXXXX.