Invoicing based on tax regime: what changes between Ordinary and Forfettario
Goal
Get oriented on how VAT treatment on the invoice changes based on the tax regime set in the General tab and on the customer type.
The examples are illustrative: the configuration of VAT natures and regulatory references should always be confirmed with your accountant, since it varies based on the regime, the type of operations, and the sales channel.
Rule verified in the plugin: Forfettario/Minimi and WooCommerce taxes
If the tax regime set is RF19 (regime forfettario — Italy’s flat-rate tax scheme for small
businesses**)** or RF02 (regime dei minimi — the earlier “minimum taxpayers” scheme**)**, WooCommerce
taxes must stay disabled (WooCommerce > Settings > Tax). If you leave them active, the plugin
raises a warning in wp-admin: with taxes active under these regimes, the resulting orders are
inconsistent with the selected tax regime, risking invalid invoices.
Reference by customer type
| Customer | Ordinary regime | Forfettario/Minimi regime |
|---|---|---|
| Italian (Company or Individual) | 22% VAT | No VAT — nature N2.2 |
| EU company, VIES-registered | Reverse charge — nature N2 (art. 7-ter) | No VAT and no reverse charge — nature N2.2 |
| EU individual or EU company not VIES-registered | Standard Italian VAT | No VAT — nature N2.2 |
| Non-EU company | Not subject — nature N2 (art. 7-quater) | No VAT — nature N2.2 |
| Non-EU individual | Not subject — nature N2 (art. 7-quater) | No VAT — nature N2.2 |
For EU companies/individuals, the e-invoice must also include the recipient code (7 Xs by default if
missing), the customer’s country code, VAT number (or 9999999999 if unavailable for individuals), and
postal code (00000 if unavailable) — the tax code (codice fiscale) should not be entered for foreign
customers.
OSS regime for intra-EU B2C sales
Only for those on the Ordinary regime: once you exceed the €10,000/year threshold for intra-EU B2C sales, you need to register for the OSS (One Stop Shop) regime and apply the VAT rate of the customer’s country, with nature code N7. Those on the regime forfettario don’t apply OSS: it always stays N2.2.
Verify
Generate a test order for each scenario relevant to your store (e.g. EU customer with/without VIES) and check that the nature and regulatory reference on the invoice match the table agreed with your accountant.
Common errors
- Notice “For RF19/RF02 (Forfettario/Minimi), taxes must be disabled” — disable taxes in WooCommerce: this is a requirement, not a suggestion, for these two regimes.
- Wrong nature code for an EU customer — check whether the VAT number is VIES-validated: this changes the nature to apply (N2 vs N2.2 depending on the regime, but with different VIES/non-VIES conditions).
- You need to apply reverse charge — see reverse-charge for how to configure it operationally in POP.
Related configuration
For the technical activation of reverse charge, see reverse-charge.