oca-ocb-l10n_europe/odoo-bringout-oca-ocb-l10n_it/l10n_it/data/template/account.fiscal.position-it.csv

1	id	name	sequence	auto_apply	vat_required	country_id	country_group_id	name@it	note	note@it
2	it	Domestic	10	1		base.it		Nazionale
3	extra	Import/Export	40	1				Importazione/Esportazione
4	intra_private	EU B2C	30	1			account.europe_vat	EU B2C
5	intra	Intra-Community	20	1	1		account.europe_vat	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.
6	split_payment_fiscal_position	Split Payment	50	0	0			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.
7	construction_fiscal_position	Construction Subcontractors - RC	90	0	0			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.