Supplier Info

Split payment

We inform you that, in application of the D.L. no. 50 of 04/24/2017 converted into Law no. 96/2017 –
starting from 1 July 2017 – the obligation to apply the tax mechanism for VAT purposes provided for by art.
17-ter of Presidential Decree 633/1972, called "split payment" or “scissione dei pagamenti”, is also
extended to INGV.

Therefore, from 1 July 2017, the obligation to issue an electronic invoice with an indication of the taxable
amount and VAT comes into force, pursuant to art. 21 of Presidential Decree 633/1972, but the ” VAT
collectability ” field must be filled in with the letter ” S ” to indicate the above regime.
Suppliers are therefore requested to comply with the new regulatory provisions.

Electronic billing

With the Ministerial Decree n. 55 of 03 April 2013, which entered into force on 6 June 2013, the effective
date obligations of electronic invoicing in economic relations with the Public Administration were
established, pursuant to Law 244/2007, art. 1, paragraphs 209 to 214.
In compliance with this provision, starting from 31 March 2015, the Institute will no longer be able to
accept invoices that are not sent electronically, in compliance with the technical specifications available on
the website www.fatturapa.gov.it .
The Institute has identified its offices responsible for receiving electronic invoices by inserting them in the
Index of Public Administrations (IPA), which can be consulted at the following address www.indicepa.gov.it.
The Univocal Office Code is a mandatory element of the electronic invoice and represents the identifier
that allows the Exchange System (SdI), managed by the Revenue Agency, to correctly deliver the electronic
invoice to the recipient office.
Below are the Univocal Office Codes and the PEC to which the electronic invoices of the Palermo Section
must be addressed, starting from 31 March 2015:

  •  IPA code – 2UH6R9
  • Office code  FT04PA
  • PEC – sfe.palermo@pec.ingv.it
  • VAT number: 06838821004