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Invoice a public administration (CIG, CUP)

How to invoice an Italian public body: office code, CIG and CUP references, split payment and the public body’s outcome.

Where to find it
Documents → New invoice → Public administration references (CIG, CUP)

Open in Nanus

What it is for

Invoices to municipalities, schools, health authorities and other Italian public bodies are e-invoices in the public administration format (FPA12). They are recognised by a 6-character recipient code, the body’s office code (codice univoco ufficio), and usually must quote the order or contract with the CIG (tender identification code) and, for investment projects, the CUP (single project code). The public body can accept or reject them.

Prepare the customer

  • In the customer record enter as Recipient code the 6-character office code given by the public body (it is also on the official public administration index, IPA).
  • Tick Split payment if the body is subject to split payment (scissione dei pagamenti): the body pays the VAT to the State instead of paying it to you.
  • If the body asks for a code for its accounts, enter it in Administrative reference.

How to do it

  1. Create the invoice from Documents → New invoice and choose the public body as customer: the Public administration references (CIG, CUP) section opens by itself.
  2. Tap Add reference and choose the Document: Purchase order, Contract, Framework agreement or Receipt.
  3. Fill in Document number, Date, CIG, CUP and, if required, Job or agreement code and Item. You can add several references.
  4. In Payment and notes check VAT chargeability: with split payment it shows Split payment and the net amount due excludes VAT.
  5. Issue the invoice and send it to the SDI.

Invoices to a public administration must carry a digital signature on the file. With the Aruba channel the intermediary adds it. With the PEC mailbox you sign it yourself: on the first Send to SDI Nanus shows the steps, you download the XML, sign it with your signing device (.p7m file) and upload it with Send the signed file. Nanus checks that the signed file is exactly that invoice before sending it.

What Nanus checks

  • a CIG has 10 letters and digits and a CUP 15: a different code triggers a warning, because the public body would reject the invoice;
  • reverse charge transactions (nature N6) are not compatible with split payment;
  • on the customer record, split payment with a private-business recipient code triggers a warning.

After sending

  • After delivery the public body has 15 days to reply: the status becomes Accepted or Rejected.
  • If it does not reply, the status becomes Deadline passed and the invoice remains valid.
  • If it rejects the invoice, issue a credit note and, if needed, a new correct invoice. Credit and debit notes take the public administration references from the invoice.

Frequently asked questions

Where do I find the office code?

The public body gives it to you, usually in the order; it is also published on the public administration index (IPA).

Is the CIG mandatory?

It depends on the purchase, but if the body requires it and it is missing the invoice is rejected: always ask for it before issuing.

See also