The split payment is a form of VAT settlement which requires that in the relationships between companies/professionals and the Public Administration, it is the PA that pays the value added tax on the transaction.

Openapi's Split Payment service allows you to check in real time whether an individual company/organisation is subject to this rule from the moment the tax code is entered. It also returns the full name, category and date of listing (DM).

{
  "data": [
    {
      "taxCode": "98040900171",
      "companyName": "FONDAZIONE BRESCIANA PER GLI STUDI ECONOMICO - GIURIDICI",
      "startingDateTimestamp": "1697760000",
      "companyType": "Enti, fondazioni o societa' partecipate per una percentuale complessiva del capitale non inferiore al 70 per cento, dalle Amministrazioni Pubbliche",
      "lastUpdateTimestamp": 1605031159
    }
  ],
  "success": true,
  "message": "",
  "error": null
}

With split payment, it is possible to check a company subject to this regime, both public and private entities such as: Poste Italiane SPA or Leonardo SPA. In particular, the list includes the following categories:

• Companies controlled de facto by the Presidency of the Council of Ministers and Ministries
• Entities or companies controlled by the Central Administrations
• Entities or companies controlled by Local Administrations
• Entities or companies controlled by the National Social Security and Welfare Agencies
• Entities, foundations or companies owned for a total percentage of capital not less than 70 per cent, by the Public Administrations
• Listed companies included in the FTSE MIB index of the Italian Stock Exchange

Split Payment is used by many companies to determine when automatically invoicing purchases whether the invoice should be issued under the split payment regime.

The data is updated daily.