Pec address or recipient's code: what must be indicated on the electronic invoice?

APPLICATION

about the B2B Electronic Billing, mandatory from January 1st, many of our customers and suppliers give us their recipient code or Pec code to receive the message. electronic invoices. The problem, and therefore the question, arises when many of them point to each other. It is correct to transmit both the recipient code (obviously different from 0000000) and the Pec?

Should not one or the other be referred to Inland Revenue? Or could you, for whatever reason, send your bills with a service that provided us with a recipient code, but send them from Pec or vice versa?

I would be very grateful for any clarification on this subject.

Best regards.

Valentina Melani Schirach

REPLY

Electronic invoices are sent tothe exchange system, not the recipient of the invoice. The exchange system ensures the delivery to the recipient, according to the methods indicated below.

The electronic invoice contains all the elements allowing the exchange system to provide the correct invoice, which are essentially two: the certified e-mail address recipient and recipient's code, which has taken a leading role in managing relations with the trading system.

The recipient's code is the telematic address predefined by the holder of the VAT number for sending electronic invoices issued to him. Generally, it is not requested by the end user (except in the case of large organized structures or large companies) but by an intermediary, authorized (accredited) by the system to transmit and receive electronic invoices. on behalf of the subjects who will benefit from his service. , by the code that was badigned to him at the end of the accreditation procedure.

When a VAT number holder decides to use an authorized intermediary for the management of his "maintenance" with the exchange system, he takes the code of his intermediary for the recipient code. This recipient code can be known in two ways:

In the first case, each supplier must indicate on the invoice the exact recipient code. It is therefore up to the owner to communicate it to all its suppliers, current and future, and if he changes his code because he changes his intermediary, he will have to redo all the communications. . If the sender of the invoice indicates a wrong recipient code, indicating another, the invoice will be delivered to the wrong person.

In the second case, each VAT ID holder will automatically receive at his email address all electronic invoices on which the suppliers have indicated their VAT number, regardless of what they indicated as the recipient code and as Pec's address.

Obviously, the registration of the telematic address with the ADE is the most rational and safest choice.

To ask Salvatore De Benedictis questions about "Electronic invoicing and digital preservation", you can send your questions to: [email protected]

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