When to Issue Self-Invoices – Regime forfettario

If you receive invoices from foreign entities, whether you are a forfettario or a member of the ordinary regime, you are required to issue an electronic document by the 15th of the following month in which you received the invoice.

Specifically, the purchase invoices you will have to deal with are:

• purchase invoice for services from EU persons
• purchase invoice for services from non-EU parties
• purchase invoice for goods from EU persons

The documents to be used to fulfil this obligation are:

• TD17: integration/self-invoice for purchase of services from abroad for which the Italian customer is liable for tax
• TD18: Supplementary Invoice for the purchase of intra-Community goods as per art. 46 L.D. no. 331/1993
• TD19: integration/self-invoice for the purchase of goods ex art. 17, par. 2, Presidential Decree no. 633/1972

In cases where, on the other hand, the purchase of goods is made by a non-EU subject and the transaction is documented with a customs bill, it will not be necessary to issue any document.

Basically, you will have to issue a self-invoice for each foreign invoice received that meets the conditions set out above. You can issue these documents via the invoicing tool in your Partitaiva24 Cloud. Here are the links to the guides:

• come emettere le autofatture elettroniche documento TD17
• come emettere le autofatture elettroniche documento TD18

The regime forfettario is an alternative fulfilment to the integration of VAT on foreign purchase invoices. You will therefore have to pay both the VAT on foreign invoices and the electronic self-invoices.