Transaction MRKO for Italy

Question

Hi all
My customer has a subsidiary in Italy. We have setup for the whole group a vendor consignment process, using standard MRKO transaction for the invoice settlement (self billing). It appears that such a process (standard one) is not compliant with the Italian law.
Does anyone have documentation on the process to be setup for Italy in the vendor consignment area.
- other process to be setup?
- special customizing?
- userexits or additional program development?
I can imagine that a lot af Italian SAP customers have the same issue.
Thx for your help.
Robin

Answer 1

from https://www.lawincontext.com/Gateway/uploads/Newsletters/VAT%20Update%20July_2008.pdf
ITALY
Formal requirements for self-billing
The invoice must indicate that the self invoice is being issued by the customer on behalf
of the supplier.
Furthermore, under certain conditions, the self invoice also can be issued by a third party.
However, if such party is resident outside EU, and, in particular, in a country which does
not have a signed agreement with Italy for reciprocal assistance for VAT purposes, some
additional requirements have to be met, wherein the Italian supplier:
must communicate in advance to the Tax Authorities that he is a trusted taxpayer;
(ii) has begun the activity for at least five years;
(iii) has not received, in the last five years, any notification about VAT violations by the
Tax Authorities. See topic: Invoicing Requirements (Table K - Invoices per address of
third parties/invoicing by third parties/self-billing, Row 6d).