Documento di Trasporto (DDT)
The Documento di Trasporto (DDT) is a transport document that proves the delivery or shipment of goods sold. Key points:
β’ Issued by the seller in two copies before transport
β’ One copy for seller, one for goods recipient
β’ Can be in paper or electronic format
β’ Must include progressive number, delivery date, sender/recipient details, goods description
Definition: The DDT (Documento di Trasporto) is a transport document that proves the delivery or shipment of goods sold.
For goods delivered with a DDT, the seller must issue a deferred invoice by the 15th day of the following month, specifying the DDT number and date.
Example: A seller delivers goods on March 10th with a DDT. They must issue the deferred invoice by April 15th, referencing the March 10th DDT.
Electronic Receipts
Since January 1, 2020, certain categories of operators (e.g. retailers) must electronically record and transmit daily sales data to the tax authority using telematic cash registers. They issue a "documento commerciale" (commercial document) to customers as proof of purchase.
Highlight: Electronic receipts are now mandatory for many retailers in Italy, replacing traditional paper receipts.
VAT Calculation
Prices displayed to the public typically include VAT. To calculate the pre-tax amount:
Pre-tax amount = Total price / (1 + VAT rate)
Example: For a β¬122 item with 22% VAT, the pre-tax amount is β¬122 / 1.22 = β¬100.
