3005014 - Italy Spesometro - New Natura Codes effective 1st January 2021

You have submitted an erroneous Italy Spesometro tax return file to the tax authority as the Natura codes in the file are incorrect and the file has been rejected by the tax authority.

SAP Business ByDesign

1. Create supplier invoices, customer invoices and other relevant documents pertaining to your business needs.
2. Execute a tax return run for Italy Spesometro outgoing or incoming scenario.
3. Release the tax return and generate a file.
4. Check the Natura codes populated in the tax return file for the documents included in the file.

The Natura codes in the file are erroneous. The tax agency will not accept files with old Natura codes for documents with document date on or after Jan. 1^st 2021.

SAP Business ByDesign does not support the coexistence of old and new Natura codes in the Spesometro tax return file. This may pose some issues for the files created out of the system from January 2021. SAP Business ByDesign will start generating only the new Natura codes in the files effective 18.01.2021 in SAP Business ByDesign FP2011. Until 17.01.2021, the system will generate files with only the old Natura codes.

According to the tax agency, the checking tool will check Natura codes based on the document date of each document included in the Spesometro file:

• If the document date of the document is before 01.10.2020, then only the old Natura codes are accepted.
• If the document date of the document is between 01.10.2020 and 31.12.2020 (both included), then both old and new Natura codes are accepted.
• If the document date of the document is on or after 01.01.2021, then only the new Natura codes are accepted.

All documents with a document date in 2020 that are posted in 2021 (late submission cases) and reported via Spesometro tax returns on or after 18.01.2021 will be considered exceptions and you need to manually correct the Natura codes in the tax return file directly. SAP cannot provide any massdata or automatic solution for late reported data to the tax authority.

Considering the above cases and system behaviour, and to minimize any inconveniences, we strongly recommend to prepare for and generate Spesometro declarations on a monthly basis, in a timely manner, for October 2020 to December 2020 (both included). The Spesometro files with data posted for documents having a document date in 2021 can be managed (not necessarily) on a quarterly basis.

In short, the recommended timelines for submission of Spesometro files to the tax authority is as follows :

KBA , SRD-FIN-TAX , Tax Management , How To