odoo17e-kedaikipas58/addons/l10n_it/data/template/account.fiscal.position-it.csv

1	id	name	sequence	auto_apply	vat_required	country_id	country_group_id	tax_ids/tax_src_id	tax_ids/tax_dest_id	name@it	note	note@it
2	it	Domestic	1	1	1	base.it				Nazionale
3	extra	Extra-EU	4	1						Extra-UE
4	intra_private	Extra-EU (Private)	2	1			base.europe			Extra-UE (Privato)
5	intra	Intra-EU	3	1	1		base.europe	22v	00eu	Intra-UE	Invoice issued in accordance with Article 17, Paragraph 2 of Presidential Decree No. 633 dated October 26, 1972, the application of VAT is the responsibility of the recipient.	Fattura emessa ai sensi dell’art. 17, comma 2 del DPR 26/10/1972 n. 633, l’applicazione dell’IVA è a carico del destinatario.
6								10v	00eu
7								5v	00eu
8								4v	00eu
9								00v	00eu
10								22am	22rcm
11								10am	10rcm
12								5am	5rcm
13								4am	4rcm
14								00am	00rcm
15								22as	22rcs
16								10as	10rcs
17								5as	5rcs
18								4as	4rcs
19								00as	00rcs
20	split_payment_fiscal_position	Split Payment	5	0	0			22v	22vsp_group	Scissione dei Pagamenti	Operations subject to split payment – the seller does not collect the VAT pursuant to ex art.17-ter of the D.P.R. 633/1972, the buyer is obliged to pay the Revenue Agency.	Operazione soggetta a split payment – il cedente non incassa l’Iva ai sensi dell’ex art.17-ter del D.P.R. 633/1972, l’acquirente è obbligato al versamento all’Agenzia delle Entrate.
21								10v	10vsp_group
22								5v	5vsp_group
23								4v	4vsp_group
24	construction_fiscal_position	Construction Subcontractors - RC	9	0	0			22as	22rc_n63	Subappalto Edilizia - IC	Operation subject to Reverse Charge and exempt from stamp duty – the seller does not collect the VAT pursuant to ex art.17, comma 6, letter a, DPR 633/1972	Operazione soggetta a reverse charge ed esente da imposta da bollo – il cedente non incassa l’Iva ai sensi dell’ex art. 17, comma 6, lettera a, DPR 633/1972.
25								10as	10rc_n63
26								5as	5rc_n63
27								4as	4rc_n63
28								00v	0rc_n63