GuideF1 · Supplier invoice check
Supplier invoice with a different IBAN: how to check it before paying
«We changed bank, pay here»: a second IBAN on an invoice is the sign of IBAN-change fraud. Where to look and how to verify, for Italian e-invoices.
General information, not legal, tax or technical advice: for your own case, check the rules cited with a professional.
#1. Where the payment IBAN is
In an Italian e-invoice (the XML from the SdI) the IBAN to pay is in the payment details (DatiPagamento → DettaglioPagamento → IBAN). An IBAN written in free text — the causale, a note — is not a payment detail.
In a PDF or a photo, the reference IBAN is the header's or the payment details'; a different IBAN in a note is a warning sign.
#2. Signs not to ignore
- A second IBAN in the text, different from the payment details: this is IBAN-change fraud. Do not pay to it.
- The only IBAN is in free text: it is not a payment detail; check the bank details with the supplier.
- The IBAN differs from the one on file for that supplier: verify it before the transfer.
In the recorded example the supplier announces a new IBAN in the text, but the payment details still carry the old one: €3,207.60 due on 9 August, and the invoice is to be checked.
#3. How to verify
Call the supplier on a number you already know, never the one written on the invoice or in the e-mail that came with it. Until the change is confirmed that way, nothing is paid to the new IBAN.
With Ri.Ba. or direct debit there is no transfer to make and no IBAN to pay to.
#4. The other checks before booking
- Totals: the taxable amount is the sum of the lines; the total is taxable + VAT + non-VAT amounts. If they do not reconcile, the invoice is not booked as is.
- Withholding tax: it is not subtracted from the document total; the supplier receives the total less the withholding, which you pay over with F24 (tax code 1040) by the 16th of the month after payment.
- Stamp duty: €2.00 only when the amounts not subject to VAT exceed €77.47; on an all-taxable invoice it is not due.
- Services from abroad (TD17): VAT is integrated as debit and credit, by the 15th of the month after receipt.
#How the agent does it
The Supplier invoice check agent reads the SdI XML without a model — and a PDF or photo under the same rules — and puts the verdict on top: in order, to check, or not to book. An IBAN in the text unlike the payment one is always flagged with both IBANs, never acted on; if your supplier list with IBANs is in Knowledge, the agent uses it to tell you whether the IBAN changed. It does not pay, move money or write to anyone: the reader decides.