Italian Split Payment Companies

With the Split Payment API you can

• obtain the complete list of all companies subject to this regime (GET /)
• check whether a specific company is subject to this regime (GET /{cf})

With Split Payment, it is possible to check any company, regardless of whether they are subsidiaries or public/private entities, such as Poste Italiane SPA or Leonardo SPA.

The following categories are included in the list

• De facto subsidiaries of the Prime Minister's Office and Ministries
• Entities or companies controlled by 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

In the request response, for both endpoints, the following data is available

• tax code
• name
• effective date of being subject to split payment
• business category
• timestamp of data update

The service returns a response in real time.

The cost of a single request starts at €0.015 per subscription.

In the Usage section, at the API level, you can monitor your free and top-up requests. They are available both graphically (period month and year) and with a textual summary.

It is often used for the purpose of electronic invoicing.

The data are updated in real time.

All the data in the Split Payment API response come from official and certified sources and public databases with a TULPS licence, e.g. Chamber of Commerce, INPS, Internal Revenue Service.