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Italian IDD Errata

From
KBUFRS
Date
2008-02-20T23:23:04+00:00
ID
Thread
Italian IDD Errata
Hello,

I just realized there could be an error on my italian translation for
the self-billed invoice and self-billed credit note.

The specification says:

---------------------------------------------------

Self Billing (also known as billing on receipt)

4.6.1. Billing Business Rules Assumed
       ...

       Invoice after return of Receipt Advice

---------------------------------------------------

By reading the above I understand the self-invoice is sent after return
of Receipt Advice.  Does self-invoice means here automatic-invoice or
are there any substitution term to let me understand ?

In Italy (and Europe I think) the self-invoice indicates an invoice
issued to yourself. This is the case generated e.g. by
double-imposition bilateral agreements between countries like Italy and
USA or Italy and Canada.  As a sample if an US trainer delivers some
courses in Italy at the end of the service (or payment time) the
italian Customer will have to issue an invoice to himself with the
amount of the VAT due (reverse charge).  This is necessary because VAT
is due as the goods/service are consumed in Italy, but VAT cannot be
payed by the US Trainer.

At this point I am confused as I am not sure what self-billed
invoice/credit note really means.

Does anyone can please clarify this to me ?

Thank you in advance

Roberto
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