The recipient code of the electronic invoice: the digital Ermes

As of 1 January 2019, electronic invoicing has become mandatory. And the recipient code is an important component of electronic invoicing. But what is it specifically and what is the procedure for obtaining it?

The addressee code is the equivalent of a digital Ermes: by means of a unique alphanumeric code, the e-invoice can be delivered to the right addressee, in the flash of a click.

But what are the procedures to follow to get the magic winged shoes of this digital Ermes?

Let's find out together in this article!

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E-invoice recipient code: definition and role in invoicing

The recipient code is an alphanumeric series of seven digits that the issuer must include on the invoice. It is of vital importance as this code tells the interchange system the recipient of the invoice or the entity to which the invoice is to be addressed.

The delivery procedure

In order for the electronic invoice to be delivered correctly by the interchange system, you must provide your telematic address to the virtual 'mail service' of the Internal Revenue Service.

The recipient code is not the only element to be communicated. It will be necessary, in fact, to choose between the reception modes most suited to one's needs.

The telematic address

The telematic address for receiving invoices can be of three different types. Apart from the addressee code for the electronic invoice, there are two other possible modes:

• the PEC address or PEC box. When compiling the invoice, the supplier shall fill in the following entries according to these rules:
  • the addressee code shall be assigned the value '0000000' (seven times zero)
  • in the 'PEC Recipient' box, the supplier shall enter the PEC address communicated by the customer.
• the simple numeric code "0000000 " (seven times zero) if the customer has not communicated any telematic address (PEC or Addressee Code). If the customer wishes to retrieve his e-invoice in the future, he must go to his reserved "Consultation" area of the "Invoices and Receipts" portal

The different methods vary according to the type of customer. In fact, the PEC is chosen by entities or individuals that manage a few invoices; the seven-digit addressee code, on the other hand, for large companies that manage a large flow of invoices. The last mode, that of the seven-zero numerical code, is the typical mode of use for end consumers and therefore used in BtoC commerce.

Difference between addressee code and PEC

As we have seen, there are different electronic invoicing services or modes of transmission through telematic channels. But what is the real difference between PEC and addressee code?

The addressee code is not in itself a method of sending the e-invoice, but only the information needed to send the e-invoice to the correct address.

The PEC, on the other hand, corresponds to all intents and purposes to a digital method of sending the e-invoice. In fact, PEC, or Certified Electronic Mail, is recognised to all intents and purposes as a legally valid email, the equivalent of a registered paper letter. Through specific software or PEC, it is therefore possible to send electronic invoices to the addressee concerned.

We advise you, in this case, to rely on software that uses an Ade-accredited intermediary to manage electronic invoices. This will help you to reduce invoicing problems and accounting technicalities.

The procedure for enabling the consignee code

Requesting and obtaining the addressee code

Although invoicing falls within the domain of the Internal Revenue Service, the authority will not provide you with the addressee code. There is therefore no point in going to the Inland Revenue website to try to obtain the addressee code.

Each company uses its own dedicated software for invoicing. It will, therefore, be the software house in question that will have to be contacted for the use of electronic invoicing services.

Each management and invoicing software has a unique identification code for all VAT holders who have decided to make use of the telematic services offered by the software house.

If you have an accountant acting as an intermediary, the recipient code will be communicated to the latter. Obviously your accountant will have to use the same software house as your company in order to request the recipient code for your company.

You will have understood, therefore, that it is not up to the tax authorities to create and provide VAT holders with a unique recipient code.

The only exception is for holders of a telematic transmission channel accredited with the Interchange System. However, these remain isolated cases that do not represent the norm.

Communicating the addressee code or PEC to the Revenue Agency

In order to improve the process of receiving electronic invoices, the Inland Revenue website has provided a section where VAT holders and their accounting intermediaries can pre-register the addressee code and the telematic address at which electronic invoices will be received.

To communicate your addressee code or telematic address, the procedure is as follows:

• go to the Revenue Agency website and access the Invoices and Revenue Portal
• go to ' Electronic invoicing > Registration ' and enter the telematic address at which you wish to receive all invoices. At this time, you can also enter your PEC address or your addressee code in the appropriate addressee code field.

Once the procedure has been completed, electronic invoices will be sent to the location indicated by the taxpayer during registration automatically.

If the taxpayer does not communicate the following information to the Inland Revenue Agency, the e-invoice will be sent to the interchange system, which will check the PEC or addressee code entered and send it directly to the customer.

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What are the advantages of the e-invoice recipient code?

As of 1 January 2019, the electronic invoicing system becomes mandatory by law. The issuing and transmission of tax documents becomes dematerialised and as we have seen, it is not always an easy process to implement. For this reason, in the face of a more cumbersome process from a management point of view, there are multiple advantages for taxpayers who make use of the electronic invoicing system.

Among the most important advantages are

• the exemption from the obligation to draw up the Spesometro, the Blacklist and contracts from leasing companies;
• the exemption from reporting purchases of goods from the Republic of San Marino;
• the exemption from the publication of Intrastat forms for purchases from an EU country;
• priority access to VAT refunds;
• the reduction by one year of the time limit for the notification of assessments;
• the exemption from the registration of receipts;
• the exemption from issuing receipts or tax receipts;
• tax assistance for minor taxpayers;
• exemption from the conformity certificate and guarantee for VAT refunds.

And you, are you ready to take advantage of the enormous potential of this digital Ermes?