odoo18/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	Import/Export	4	1				22v	00ex	Importazione/Esportazione
4								10v	00ex
5								5v	00ex
6								4v	00ex
7								00v	00ex
8	intra_private	EU B2C	2	1			base.europe			EU B2C
9	intra	Intra-Community	3	1	1		base.europe	22v	00eu	Intra-Comunitario	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.
10								10v	00eu
11								5v	00eu
12								4v	00eu
13								00v	00eu
14								22am	22rcm
15								10am	10rcm
16								5am	5rcm
17								4am	4rcm
18								00am	00rcm
19								22as	22rcs
20								10as	10rcs
21								5as	5rcs
22								4as	4rcs
23								00as	00rcs
24	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.
25								10v	10vsp_group
26								5v	5vsp_group
27								4v	4vsp_group
28	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.
29								10as	10rc_n63
30								5as	5rc_n63
31								4as	4rc_n63
32								00v	0rc_n63