Fattura PA

Definition

Fattura PA (Fattura alla Pubblica Amministrazione) is a specialised format for electronic invoices in Italy, which was developed for invoices to public administrations. It was introduced to optimise invoice processing, increase transparency and improve the efficiency of payments to public authorities.

Background and objectives:

The Fattura PA format was introduced by Italian Legislative Decree 52/2014 and prescribes electronic invoicing for all transactions between suppliers and public administrations in Italy. The aim is to reduce administrative costs, shorten processing times and prevent fraud and tax evasion.

Components

  1. XML-Format: Fattura PA uses a structured XML data format that provides all relevant invoice information in a machine-readable format.
  2. Sistema di Interscambio (SdI): The centralised system for the transmission and validation of electronic invoices, which ensures that invoices are correct and comply with legal requirements before they are forwarded to the relevant authorities.

Benefits

  • Increased efficiency: The digital transmission of invoices reduces manual processes and speeds up processing.
  • Error reduction: Automated checks by the SdI system help to recognise and correct errors and discrepancies at an early stage.
  • Transparency: Electronic invoicing improves traceability and control over the entire invoicing process.

Area of application and integration:

Fattura PA is used by all companies that issue invoices to Italian public administrations. This includes both national and local authorities and public organisations.

Companies wishing to use Fattura PA must adapt their accounting and ERP systems to the XML format and ensure that they are compatible with the Sistema di Interscambio. There are numerous software solutions that support the creation and transmission of Fattura PA.

Conclusion:

Fattura PA is a significant step towards digitalisation and increased efficiency in accounting for public administrations in Italy. The standardisation and automation of invoicing reduces the administrative burden, reduces the susceptibility to errors and increases transparency. Companies that do business with public institutions in Italy must adapt to the requirements of Fattura PA in order to work efficiently and in compliance with the law.

 
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