Compliance · 🇮🇹 Italy

Italian document types — the TipoDocumento (TD) explorer

Every Italian e-invoice carries a TipoDocumento (TD) code telling SDI what kind of document it is — an ordinary sale, a credit note, a self-invoice, an integration for reverse charge, and so on. Picking the wrong one is a top cause of business-side errors and of scarto codes 00471–00474. This is the full referential — all 23 codes (TD01–TD29) — as an interactive explorer, plus a deep dive on every family and how to set each one with Flowie. Cross-checked against the public Agenzia delle Entrate sources at the bottom.

Set it via document.note

With Flowie you set the TipoDocumento through document.note on POST /v1/documents/send; we map it into the FatturaPA <TipoDocumento> field. If you omit it, we default to TD01 (ordinary invoice).

What a TipoDocumento is (and the numbering gap)

The TipoDocumento is a fixed 4-character code in the FatturaPA XML. The current set runs TD01–TD29, but TD10–TD15 do not exist — the numbering jumps from TD09 to TD16 by design — so there are 23 live codes. The list is defined by the Agenzia delle Entrate Guida alla compilazione (v1.10, April 2025) and the Specifiche tecniche (Allegato A). The 2026 technical-spec refresh did not add or change any TD code; the last addition was TD29 in 2025.

Interactive explorer

Filter by family, then click any code for its Agenzia delle Entrate definition, when to use it, the key seller/buyer rule and the exact Flowie call.

Ordinarie & acconti Note credito/debito Reverse charge & estero Autofatture speciali Operazioni speciali

Click a code above to see its definition, its rules, and the Flowie call that emits it.

The families

The 23 codes fall into five practical families (our grouping, for navigation):

Ordinarie & acconti — the everyday documents: ordinary invoice, advances, professional fees, simplified, deferred.
Note — credit and debit notes (ordinary and simplified).
Reverse charge & estero — integrations / self-invoices where the buyer accounts for the VAT (domestic reverse charge and cross-border purchases).
Autofatture speciali — self-invoices where seller = buyer: regularisation, splafonamento, own-consumption, the omitted-invoice notice.
Operazioni speciali — VAT-warehouse withdrawals, depreciable-asset transfers, San Marino purchases.

All 23 codes (TD01–TD29)

The complete set (Agenzia delle Entrate Guida alla compilazione v1.10). TD10–TD15 are intentionally absent.

TD	Descrizione (IT)	What it's for & how Flowie sets it
Ordinarie & acconti
TD01	Fattura	Ordinary invoice — standard sale of goods/services (B2B/B2C/B2G). Default when `document.note` is omitted.
TD02	Acconto/anticipo su fattura	Advance / down payment against an invoice.
TD03	Acconto/anticipo su parcella	Advance / down payment against a professional fee.
TD06	Parcella	Professional-fee invoice (lawyers, consultants, notaries…).
TD07	Fattura semplificata	Simplified invoice (total ≤ €400).
TD24	Fattura differita — art. 21 c.4 lett. a)	Deferred invoice (goods delivered via DDT, or services documented).
TD25	Fattura differita — art. 21 c.4 terzo periodo lett. b)	Deferred invoice for triangulation resale by the intermediary.
Note di credito / debito
TD04	Nota di credito	Credit note — reduces/cancels a prior invoice; references the original.
TD05	Nota di debito	Debit note — increases a prior invoice.
TD08	Nota di credito semplificata	Simplified credit note.
TD09	Nota di debito semplificata	Simplified debit note.
Reverse charge & acquisti dall'estero
TD16	Integrazione fattura da reverse charge interno	Self-integration of a domestic reverse-charge invoice.
TD17	Integrazione/autofattura per acquisto servizi dall'estero	Integration / self-invoice for services bought from abroad. Seller country ≠ IT.
TD18	Integrazione per acquisto di beni intracomunitari	Integration for intra-EU purchases of goods. Seller in EU, ≠ IT.
TD19	Integrazione/autofattura per acquisto beni ex art. 17 c.2 DPR 633/72	Goods bought from a non-resident but already in Italy.
Autofatture speciali (seller = buyer)
TD20	Autofattura per regolarizzazione e integrazione delle fatture	Self-invoice to regularise/integrate a supplier document (intra-EU art. 46, art. 17 c.2). The domestic omitted-invoice denuncia moved to `TD29`.
TD21	Autofattura per splafonamento	Self-invoice for exceeding the export-VAT ceiling (plafond).
TD27	Fattura per autoconsumo o cessioni gratuite senza rivalsa	Own-consumption or free-of-charge transfer without VAT recovery.
TD29	Comunicazione per omessa/irregolare fatturazione (art. 6 c.8 D.Lgs. 471/97)	Buyer's notice to the tax authority of a supplier's omitted / irregular domestic invoice. Added v1.10 (2025); took this case over from `TD20`.
Operazioni speciali
TD22	Estrazione beni da Deposito IVA	Withdrawal of goods from a VAT warehouse.
TD23	Estrazione beni da Deposito IVA con versamento dell'IVA	Withdrawal from a VAT warehouse, with VAT payment.
TD26	Cessione di beni ammortizzabili e passaggi interni	Sale of depreciable assets / internal transfers between activities.
TD28	Acquisti da San Marino con IVA (fattura cartacea)	Purchases from San Marino with VAT (paper invoice received). Seller country = SM.

Deep dive · ordinarie & acconti

TD01 Fattura is the workhorse — the ordinary invoice for the vast majority of sales. TD02/TD03 cover advances (acconto/anticipo) against an invoice or a professional fee respectively; the eventual final document nets them out. TD06 Parcella is the fee invoice used by regulated professions. TD07 Fattura semplificata is allowed only for small totals (≤ €400) and carries a reduced field set.

TD24 / TD25 (fattura differita) are the deferred-invoice types: TD24 for goods delivered under a documento di trasporto (DDT) or documented services invoiced by the 15th of the following month; TD25 for the specific triangulation-resale case (art. 21 c.4 terzo periodo lett. b). All of these require seller ≠ buyer — self-addressing an ordinary type triggers scarto 00471 / 00430.

Deep dive · note di credito e debito

TD04 Nota di credito reduces or cancels a previously issued invoice (a return, a discount, an error); TD05 Nota di debito increases it. Both should reference the original document. TD08 / TD09 are the simplified counterparts, paired with TD07. A credit note is a first-class SDI document — it is not a lifecycle status — and flows through the same RC / MC / AT receipt path as an invoice.

Deep dive · reverse charge & acquisti dall'estero

These are the integrazione / autofattura types where the buyer accounts for the VAT and sends a document to SDI to record it (the esterometro replacement for cross-border). Getting the country of the cedente/prestatore right is what SDI checks:

TD16 — domestic reverse charge (e.g. construction subcontracting, scrap, certain electronics): the buyer integrates the supplier's Italian invoice.
TD17 — services purchased from a foreign provider: seller country must be ≠ IT, else scarto 00473.
TD18 — intra-EU purchase of goods: seller is an EU non-IT party.
TD19 — goods bought from a non-resident but physically already in Italy (art. 17 c.2 DPR 633/72).

Deep dive · autofatture speciali (seller = buyer)

In these the same party is both cedente and cessionario — SDI enforces seller = buyer (scarto 00472 if not):

TD20 — self-invoice to regularise or integrate a missing/irregular document; since v1.10 the pure domestic omitted-invoice denuncia uses TD29 instead, leaving TD20 for the intra-EU (art. 46) and art. 17 c.2 integration cases.
TD21 — splafonamento: an habitual exporter that exceeded its VAT-free plafond self-invoices the excess.
TD27 — autoconsumo / free-of-charge transfers without rivalsa (no VAT charged to a customer).
TD29 — the buyer's formal notice to the Agenzia delle Entrate that a supplier failed to issue (or issued an irregular) domestic invoice (art. 6 c.8 D.Lgs. 471/97). New in 2025.

Deep dive · operazioni speciali

TD22 / TD23 — Deposito IVA: withdrawing goods from a VAT warehouse. TD22 when the VAT is not paid on extraction; TD23 when VAT is paid on extraction.
TD26 — beni ammortizzabili & passaggi interni: sale of depreciable assets or internal transfers between separately-accounted activities of the same taxpayer.
TD28 — San Marino: recording a purchase from San Marino for which a paper invoice with VAT was received; seller country must be SM, else scarto 00474.

Seller = buyer & the scarto rules (00471–00474)

SDI cross-checks the TipoDocumento against the parties and rejects (Notifica di scarto) inconsistent combinations:

Scarto	Rule
`00471`	Ordinary types (`TD01/TD02/TD03/TD06`) with cedente = cessionario — these require seller ≠ buyer.
`00472`	Self-invoice / integration types where the seller/buyer relationship is wrong — e.g. `TD20/TD21/TD27` require seller = buyer.
`00473`	`TD17/TD18/TD19` (foreign purchase) but the seller country is `IT` — the cedente must be non-Italian.
`00474`	`TD28` (San Marino) but the seller country is not `SM`.

The full scarto catalogue and the SDI receipt lifecycle (NS / RC / MC / AT / EC / NE / DT) are on the Italy overview.

How Flowie models them

You never send raw FatturaPA — you send structured data and set the type:

curl -X POST https://api.flowie.ink/v1/documents/send \
  -H "Authorization: Bearer $FLOWIE_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "invoice",
    "document": { "number": "2026/128", "currency": "EUR", "lines": [ ... ],
                  "note": "TD24" },
    "from": "IT01234567890", "to": "0208:9876543210"
  }'

Flowie maps document.note into <TipoDocumento>, validates the seller/buyer and country rules before transmission (so you get a clear 4xx instead of an SDI scarto), and surfaces the SDI receipts as webhooks. For credit notes, send type: "credit_note" (Flowie sets TD04) and link the original.

References — public sources

Agenzia delle Entrate · Fatture e corrispettivi — Specifiche tecniche — the official hub for the FatturaPA specs and their updates.
Guida alla compilazione delle fatture elettroniche e dell'esterometro — the normative TipoDocumento table (latest v1.10, April 2025).
Allegato A · Specifiche tecniche — the FatturaPA XSD & code lists.
Italy · SDI overview — Codice Destinatario, required fields, the receipt lifecycle and the full scarto catalogue.