Guide to electronic invoicing delegation

The introduction of e-invoicing has brought several advantages for members. These include the possibility of delegating certain services to third parties, who act as intermediaries.

The delegation of e-invoicing must be requested through a specific process laid down in the regulations and can be revoked at any time.

If you are wondering how to apply for e-invoicing delegation, you have come to the right place! Let's see together what the characteristics of e-invoicing delegation are, what services can be delegated to authorised intermediaries, and how to delegate.

What is an e-Invoicing Delegation

A delegation of e-invoicing is the granting of permission to use the Inland Revenue Service's invoicing service and to consult the Tax File of an obliged taxpayer granted to a third party.

Following the introduction of the e-Invoicing system, in fact, a special portal was added by the Inland Revenue Agency and is still available on its website, called ' Invoices and Considerations'. Here, invoices sent and received can be registered. The portal presents itself as an invoice management tool that, among other things, also allows the taxpayer's data to be viewed.

The portal can be accessed by:

• The taxpayer;
• A delegated party.

How is a proxy activated at the Revenue Agency?

The delegation of authority for electronic invoicing may be activated:

• By direct way:
• By indirect route: the taxpayer delivers the signed form to the authorised intermediary. The latter will then transmit the document via the Entratel system together with the 'feedback elements' contained in the form, such as:

💡VAT must be relative to the year preceding that in which the proxy is conferred.

☝ In the case of the absence of such 'elements of verification', the entities may send a special file via PEC to the competent Dre.

In this case, the sending may be mass or punctual, i.e:

• Punctual sending → sending of each individual proxy;
• Bulk sending → sending of a plurality of proxies.

The delegated party's access to the services, however, may be subject to various limitations. In fact, the delegation may be

• Total: all the services offered by the portal are made available to the delegate. In this case, the authorised intermediaries can only be those mentioned in Article 3 c. 3 of Presidential Decree 322/98:
• Partial: only certain services offered by the Revenue Agency portal are made available to the empowered intermediary.

The services that can be delegated are the following

• Consultation and acquisition of electronic invoices or their electronic duplicates.
• Consultation of the delegating taxpayer's quarterly VAT return settlement statements .
• Consultation of VAT data relating to invoices issued and/or received by the delegating taxpayer. This also includes data transmitted by customers and/or suppliers in the context of commercial transactions.
• Comparison of the "matching elements" communicated in the quarterly VAT settlement statements and the actual data resulting from the invoices issued and/or received by the delegating party.
• Storage and/or telematic transmission of receipts and related amounts on behalf of the delegating party.
• Consultation of notifications and receipts of receipt and/or confirmation of transmission of electronic invoices, as well as data relating to cross-border invoices on behalf of the delegating party;
• Consultation of notifications of data relevant for VAT purposes and notifications of periodic VAT settlement statements.
• Consultation of data relevant to VAT returns
• Registration of the telematic address and generation of the QR code.
• Electronic invoicing in general.
• Storage of electronic invoices → service that can also be delegated to parties other than qualified intermediaries;
• Device accreditation and census → service that can also be delegated to parties other than authorised intermediaries.

How to apply for e-Invoicing delegation?

Basically, applications for the delegation of use must be made by completing and submitting the appropriate form that can be downloaded from the Agenzia delle Entrate website.

👀 The procedures for conferring or revoking proxies were laid down in the Order of 29 July 2013.

In particular, the Agenzia delle Entrate establishes that:

4.1 The form referred to in point 2.1 may be submitted, by the delegating party or by the party to whom a special power of attorney has been granted by completing the specific section of the form, at any territorial office of the Revenue Agency.
4.2 The delegating party may grant or revoke the delegation of e-Invoicing services through the specific functionalities made available in its reserved area.
4.3 The form referred to in point 2.1 may be delivered to the delegated intermediary, who shall send to the Revenue Agency the essential data for the purpose of activating the delegations/revocations conferred to him/her. Such data shall be transmitted
within 90 days from the date of signing the form, for proxy requests;
within 2 working days from the date of signing the form, for requests to revoke proxies already conferred;
4.4 For the activation of proxies conferred in the manner referred to in section 4.3, the delegated intermediary shall use a "bulk" transmission service or, alternatively, a "punctual" transmission web feature made available in its area
4.5 For the revocation of proxies already granted in the manner referred to in paragraph 4.3, the delegated intermediary shall use a "punctual" web functionality made available in its area

Agenzia delle Entrate

How to fill in electronic invoicing delegation?

To make the delegation effective, therefore, it is necessary to submit the request by filling in a form.

The proxy form was initially approved through the Provvedimento of 13 June 2018. Subsequently, through the Provvedimento of 5 November 2018, the Agenzia delle Entrate introduced a new model, entitled "Conferment and Revocation of the Proxy for consulting the tax drawer".

The duration of each proxy is a maximum of:

• 2 intermediaries;
• For no more than 2 years.

Essential data

Below is the information provided in the form and the essential data to be entered.

• Information on the processing of personal data;
• Section concerning the:
• Section for the indication of: data of the person who may be entrusted with the presentation of the form at the Inland Revenue offices;
• Section for the signature of the delegating party;
• Description of the services that can be delegated.

☝ By means of this form, approval is granted for the conferment or revocation of proxies also for the use of the delegated tax drawer.

👀 The new form introduced by the Order of 13 June 2018 introduced the following sections mentioned above:

1. Data of the delegating party;
2. Declaration of affidavit for intermediaries stating that they can authenticate the signature of the delegating party

Communication via pec of the proxy data

Beware if you are used to sending documents via PEC; In fact, this channel was considered valid only for the introductory phase of the procedure. As of 31 May 2019, communication via PEC .

How to renew a proxy for electronic invoicing?

Renewing a delegation of authority for e-invoicing does not happen automatically: instead, it is necessary to repeat the procedure for requesting conferment by completing and submitting the form described above.

Approval of the proxy conferment and revocation form

Approval of the form for granting or revoking proxies:

• For proxy conferral requests: within 90 days from the date of signing the form;
• For proxy revocation requests: within 2 working days from the date of signing the form;

How to keep the proxy form

As we have often seen for other accounting documents, preservation becomes a crucial factor for legal protection. So what does the Revenue Agency say about the preservation of the copy of paper proxies?

7.1. The intermediaries delegates and the persons who have transmitted the proxy forms referred to in point 2.1. in the manner set out in point 4.8, shall keep the forms acquired, together with the copies of the identity documents of the delegating parties, and shall identify one or more persons responsible for the management of the aforesaid forms. The forms acquired directly in electronic format shall be stored in compliance with the technical rules and guidelines set forth in Legislative Decree No. 82 of 7 March 2005.

7.2. The forms acquired are numbered and recorded, on a daily basis, in a special chronological register, indicating the following data

progressive number and date of the delegation/revocation;

tax code and personal data/name of the delegating taxpayer;

details of the identity document of the signatory of the proxy/revocation.

7.3. The Revenue Agency carries out checks on the forms also at the offices of the intermediaries. If irregularities are found in the management of proxies/revocations, the Agency shall proceed, inter alia, with the revocation referred to in Article 8, paragraph 1, first sentence, of the Executive Decree of 31 July 1998. This is without prejudice to civil liability and the application of any sanctions

Agenzia delle Entrate

Take care, therefore, not to leave out any identity documents and keep the documents correctly numbered.

How does delegation to the electronic invoice tax drawer work?

This involves giving your financial intermediary, e.g. your accountant, the possibility of consulting and updating all the information contained in the taxpayer's tax drawer, such as payments to the tax authorities. For conferring the proxy, the same form can be used as for electronic invoicing proxies.

Extension foreseen for proxies 2021

Due to the travel restrictions introduced in 2020, the problem of acquiring the proxy form with the original signature of the taxpayer has often arisen. For this reason, a request was made for an extension of the validity of proxies, instead of resubmitting the application.

The request was granted by the Resolution of 11 December 2020. The latter resolution provided for a one-year extension of the validity period of proxies for e-invoicing services only for the use of the services of the telematic portals of the Revenue Agency.

Thus, the deadline for proxies has been moved to the period between 15 December 2020 and 31 January 2021. The extension has, therefore, been extended to cover the whole of 2021.