Technical documentation and rules for Purchase and Sales invoices communication schemas (Legislative Decree no. 127/2015, art. 1 and Decree Law 78/2010, art. 21) version 2.1 announced in Provvedimento del 05/02/2018 (Prot. n. 29190/2018) published on 5th of February 2018 on www.agenziaentrate.gov.it introduced the following changes:
- DTE part, point 2.1.2 block of fields became not mandatory.
- DTE part, point 2.2 block of fields cannot include summarized invoices (2.2.3.1.1 = "TD12") grouped together with other types of invoices (2.2.3.1.1 ≠ "TD12").
- DTE part, point 2.2.1 block of fields is not mandatory for summarized invoices (2.2.3.1.1 = "TD12") and not mandatory for simplified invoices and credit notes (2.2.3.1.1 = "TD07" or "TD08") when 2.2.2 block of fields is evaluated. For other cases 2.2.1 block of fields is mandatory.
- DTE part, point 2.2.2 block of fields is mandatory for simplified invoices (2.2.3.1.1 = "TD07" or "TD08") when 2.2.1 < identificativifiscali=""> block of fields is not evaluated. In all other cases this block of fields is not mandatory.
- DTR part, point 3.1.2 block of fields became not mandatory.
- DTR part, point 3.2 block of fields block of fields cannot include summarized invoices (3.2.3.1.1 = "TD12") grouped together with other types of invoices (3.2.3.1.1 ≠ "TD12").
- DTR part, point 3.2.1 block of fields is not mandatory for summarized invoices (3.2.3.1.1 = "TD12"). In all other cases this block of fields is mandatory.
- DTR part, point 3.2.2 block of fields become not mandatory. It must be printed in only case when 3.2.2.6.1.1 and 3.2.2.6.1.2 are filled in.
- DTR part, point 3.2.3.1.2 tag is not mandatory for summarized invoices 3.2.3.1.1 = "TD12".