Place, date Electronic Invoicing to PA in Italy the technical rules and the implementation path.

Place, date

Electronic Invoicing to PA in Italythe technical rules and the implementation path

Electronic Invoicing to PA in Italy: the technical rules and the implementation path 2

Financial Act 2008

● Establishes the principle of invoicing PA only electronically

● Forbids to make any payment in case of absence of an electronic invoice

● Establishes the "Interchange System" (Italian acronym: SdI -Sistema di Interscambio) as a compulsory transit point (GATEWAY?) for electronic invoices to the public sector

● Remits to the Minister of Economy and Finance, in consultation with the Minister for Public Administration and Innovation, the implementing regulations

Electronic Invoicing to PA in Italy: the technical rules and the implementation path

DM 7 March 2008Decree of the Minister of Economy and Finance to identify the operator(s) of the Interchange system and to define powers and responsibilities, in particular those relating to:– the control of the receipt and subsquent

forwarding of electronic invoices to the final recipient administrations;

– the management of aggregated data an of information flows, also with the goal of integrating them in the systems that monitor the public spending

Implementing regulations provided for by the Financial Act 2008

DM 3 April 2013Decree of the Minister of Economy and Finance, in agreement with the Minister of Public Administration and Innovation, to define:–the rules for the identification of the administrations’ final recipient offices

–the technical rules to issue and transmit eInvoices

–the guidelines for adequating internal procedures of public administrations

–the rule set for using of chartered intermediaries, both from economic operators and public administrations

–any support measures, including funding, for small and medium-sized enterprises

–the deadlines, with the possibility of phasing in the transition to the transmission system exclusively in electronic form

–the technical rules aimed at ensuring certification of the date, the authenticity of origin and integrity of the content of the electronic invoice

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DM 7 March 2008 – Interchange System

●Identifies the Agenzia delle entrate (Revenue Agency ) as the operator of the Interchange System

●Identifies SOGEI - ICT outsourcer totally owned by the Ministry of Economy and Finance - as the appropriate structure dedicated to the operating services and the technical management of the Interchange System

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The Revenue Agency– coordinates the Interchange System

with the overall“ICT System of Fiscal matters”

– supervises the technical management of the Interchange System

– manages data flowing through the Interchange System, also aiming at integrating them within the accounting systems that monitor the public spending

SOGEI– ensures development, technical

operation and technical maintenance of the Interchange System

– provides support and assistance to receiving eInvoices

– conducts study, research, data processing and statistical activities


DM 3 April 2013, n. 55 - Technical Rules and Guidelines

●“FatturaPA” Format●Rules for transmission

to Interchange System●Guidelines for PAs ●Final Offices ID codes●Support measures

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In Austria, Denmark, Finland, Spain and Sweden electroning Invoicing to public administrations is already mandatory

According to Directive 2014/55/UE on electronic invoicing in public procurement (yet to be published) Member States shall ensure that contracting authorities and contracting entities receive and process electronic invoices which comply with the European standard (to be developed) (54 months after the entry into force of the directive)


The invoicing system to PA

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Economic Operators

Interchange System

Notifiche e riscontri

Document Mgmt

Systems

ERP Systems

Digital Archiving

Public Administration Organiz’l Structures

Dati monitoraggio finanza pubblica

Data for monitoring of public spending

Pro

toco

l

Fattura elettronicaeInvoice

Notifica

State General Accounting Department

Fattura elettronica

Notifications,feed-backs

eInvoice

Notifications,feed-backs


The “fatturaPA” format

● It is an Electronic Invoice Format (SdI Formato SdI): an XML file (eXtensible Markup Language), according to a a format to defined by an XML Schema. The technical specifications on syntax structure and other ICT characteristics of the “FatturaPA” format are available on the Intechange System’s website www.fatturapa.gov.it.

● The FatturaPA is able to convey:

Relevant information for fiscal purposes (DPR 633/1972, art. 21) essential information for a correct transmission of the eInvoice to the recipient

through the Interchange System ( “codice ufficio”, i.e. “Office Code”) useful information for making the passive purchasing cycle completely

paperless, throught the integration of the eInvoice document with the ERP systems and/or with the payment systems

possible further information (reference to involved parties, payment data, attachments and other information)

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The transmission rules

● The detailed technical specifications are available on the the Interchange System’s website www.fatturapa.gov.it.

● The authenticity and integrity of the invoice content are guaranteed by the undersigning by means of a qualified eSignature or digital eSignature.

● The transmission of invoices and the information exchange (receipts, notifications) among the process actors can be done through multiple channels.

● The Interchange System fulfils a number of checks before transmitting to the final recipient

● The Interchange System handles notifications and receipts

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The guidelines

● In order to exploit all possible benefits, the impact of electronic invoicing on administrative processes must not be underestimated;

● Electronic invoicing must be considered as an important step for the complete dematerialization of administrative processes.

Organization: The Public Administrations should adopt a project organizational structure to spread for the introduction of electronic invoicing, adjusting the organizational procedures and taking into account also aspects relating to document conservation/archiving.

Process Automation:the Public Administrations will have to: 1. set up a communication channel to the Interchange System; 2. protocol inbound invoices; 3. convey the receipt confirmations; 4. create the routines to file/archive of invoicing documents received by electronic means;

in order to increase the benefits deriving from electronic invoicing, the Public Administrations can import the eInvoice document into their ERP systems, where existing, and adopt a Document Management System to handle the electronic document in all the management activities.

Relationship with the supplier:the Public Administrations will have to identify the suppliers with which relationships are established, and provide the necessary guidelines to guarantee a uniform application of the invoicing flow, as well as agree on the provision of optional data and / or any attachments conveyable also via the SdI Interchange System.

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The rules for the unique identification● For a real and timely expenditure control, the final recipient will have to be

identified at the level of individual offices of (in case of State Administration also distinguishing the local branches), and not simply at the contracting authority level

● The Public Administrations are responsible for identifying and inserting the final recpient offices in the “Public Administrations Index” (IPA)

● The IPA assings a unique identifier to each assigns a unique code to each office inserted in the master

● The Public Administrations shall notify the office identifiers to their suppliers

● Technical specifications are available on www.indicepa.gov.it

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● SMEs operating on the MEPA (Electronic Markeplace of Public Administration) will have free access to services for:

generation of invoices in the format provided by the interchange system

archiving of invoices communication with the Interchange System

● AGID (Agenzia per l’Italia Digitale - Agency for Digital Italy), in collaboration with Unioncamere (Union of Chambers of Commerce) and after hearing the associations of businesses and professionals, provides SMEs free support for the development of computer tools "open source "for electronic invoicing

Support measures

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Intermediaries

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● Opportunity, both for economic operators and for the relevant administrations, to resort to intermediaries

● The current market for business services, long since offering invoicing services, has been taken into account

● The adopted approach is based on the maximum simplicity and flexibility for economic operators, service providers, and of course for administrations

● Public authorities can make use of other Public Administrations as intermediaries


Scope and Calendar

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● The DM scope applies to invoices from national suppliers, received by all Public Administrations that are included in the domain of the National Public Debt (According to European System Sec 95)

WHO WHEN

All, on a voluntary basis from 6 December 2013

Ministries, Fiscal Agencies and National Welfare Bodies

from 6 June 2014

All remaining administrations from 31 March 2015

● A subsequent DM will determine the rules and starting dates for invoices issued by non-resident suppliers


The Italian Forum on electronic invoicing

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● Established in December 2011 with the goal to identify and propose measures to encourage the adoption of e-invoicing by businesses and professionals, while preserving cross-border interoperability of subjects using electronic invoicing

● Although acting in the frame of a broader initiative (the EMSF - European Multi-Stakeholder Forum on e-Invoicing) the Italian Forum focuses on the national situation, highlighting the existing weaknesses and aiming to overcome them

● In addition to participating to the EMSF, the Italian Forum has already contributed to legislation transposing Directive 45/2010, and other important contributions are currently in progress

● http://www.finanze.it/export/finanze/Per_approfondire/Forum_fatturazione_elettronica/index.htm

Place, date Electronic Invoicing to PA in Italy the technical rules and the implementation path.

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