Record a letter of intent
How to record a habitual exporter’s letter of intent (dichiarazione d’intento): Nanus cites it on N3.5 invoices and tracks the remaining ceiling.
- Where to find it
- Customers & suppliers → customer record → Letters of intent
What it is for
An Italian habitual exporter (esportatore abituale) can buy without VAT up to the ceiling (plafond) they declare (art. 8, para. 1, letter c, DPR 633/72) by filing a letter of intent with the Revenue Agency. On your invoices the zero-rated lines carry VAT nature code N3.5 and must quote the receipt protocol of the letter, which the SDI (the Italian e-invoicing exchange system) matches against the Agency’s records.
How to do it
- Open the saved record of the customer (type Customer or Customer/supplier).
- In the Letters of intent section tap Record a letter of intent.
- Fill in Receipt protocol (17 digits, a hyphen and 6 digits, as on the receipt), Receipt date, Year, Covers (Transactions up to the amount or A single transaction), Amount (ceiling) and, if you use one, Internal no.
- Tap Record.
- In Commercial terms set VAT exemption to
N3.5: invoice lines for this customer will propose it.
What happens on invoices
- On every N3.5 line Nanus adds the reference to the letter in the other management data (data type
INTENTO, protocol and receipt date). - It uses a non-revoked letter for the same year as the invoice, with a receipt date not after the invoice date; if there are several, the oldest one that still has ceiling left.
- The Remaining amount is the ceiling minus the taxable amount of the lines that cite the letter; credit notes increase it again.
- A warning if the invoice exceeds what remains: above the ceiling VAT must be charged.
- A warning if the invoice has N3.5 lines but the customer has no valid letter for that date.
What Nanus checks
- The protocol must have the format 17 digits, hyphen, 6 digits (e.g.
21123456789012345-000001) and not be recorded already. - The amount must be greater than zero.
- The receipt cannot be from a year after the letter’s year.
Revoke or delete
On a tablet or computer (not on a smartphone) each row of the table has Revoke, for a letter revoked by the customer or invalidated by the Agency, which is then no longer cited, and Restore to undo the revocation. Delete is only available while the letter is not cited on any invoice.
Frequently asked questions
Do invoices already issued change if I record the letter later?
No: the reference is added to invoices saved from then on. For an invoice already sent, ask your adviser how to correct it.
The customer filed a second letter in the same year: what do I do?
Record it like the first. Nanus uses the oldest one while it has ceiling left, then moves on to the next.