Understand FatturaPA tax regime codes RF01 to RF19 and set the right one in SamBooks
11/06/2026
5 min read
What the tax regime is and where it is declared
The tax regime (regime fiscale) is the 4-character code (RFxx) that every
company states on its electronic XML invoices — in the <RegimeFiscale> field of
the CedentePrestatore (seller) block. It tells the Revenue Agency and the
recipient which taxation model the company invoices under: standard ordinary
accounting, a sector-specific special regime (agritourism, publishing, travel
agency…), or the flat-rate regime with a substitute tax.
The allowed codes are the 18 of Table TR0203 of the FatturaPA technical
specification (version 1.9, in force since 2024). They range from RF01
(ordinary, the default for most companies) to RF19 (flat-rate, Law 190/2014).
The tax regime is self-declared by the company: AdE does not verify it when the invoice is issued, but the wrong code exposes you to penalties in the event of an audit.
Full table RF01-RF19
| Code | Name | Legal reference | When it applies |
|---|---|---|---|
| RF01 | Ordinary | DPR 633/1972 (standard VAT regime) | Default: companies with standard VAT 4%/5%/10%/22%, ordinary or simplified accounting. The vast majority of Italian SMEs. |
| RF02 | Minimum taxpayers | DL 98/2011 art. 27 §1 and §2 | Historic regime closed since 2016. Remains for those who joined by 31/12/2015 — until the end of the term (5 years or age 35). |
| RF04 | Agriculture and connected activities | DPR 633/1972 arts. 34 and 34-bis | Farms with flat-rate VAT deduction based on compensation percentages. |
| RF05 | Sale of salt and tobacco | L. 1293/1957 | Tobacconists (historic monopoly): VAT paid upstream by the State Monopoly. |
| RF06 | Match retailing | L. 1293/1957 | Match resellers: same as RF05, upstream VAT. |
| RF07 | Publishing | DPR 633/1972 art. 74 §1 lett. c | Books/newspapers/periodicals: single-stage VAT (paid by the publisher on the cover price). |
| RF08 | Public telephone services | DPR 633/1972 art. 74 §1 lett. d | Public phone-booth management: legacy single-stage regime (today almost extinct). |
| RF09 | Resale of transport documents | DPR 633/1972 art. 74 §1 lett. e | Resellers of public-transport tickets: VAT paid upstream by the carrier. |
| RF10 | Entertainment, games, shows | DPR 633/1972 art. 74 §6 | Shows and events: flat-rate regime on revenue (50% deduction). |
| RF11 | Travel and tourism agencies | DPR 633/1972 art. 74-ter | Tour operators and travel agencies: VAT on the margin only (sector margin scheme). |
| RF12 | Agritourism | L. 413/1991 art. 5 §2 | Farms providing hospitality/catering: flat-rate 50% VAT deduction. |
| RF13 | Door-to-door sales | L. 173/2005 art. 25-bis | Direct door-to-door selling via agents: a special regime for commissions. |
| RF14 | Used goods, works of art, antiques | DL 41/1995 arts. 36 ff. | Resale of used goods / art / antiques: VAT on the margin only (purchases from private individuals without VAT). |
| RF15 | Art auction houses | DL 41/1995 art. 40-bis | Auction houses: sector margin scheme for works of art. |
| RF16 | Cash VAT, Public Administration | DL 185/2008 art. 7 | Supplies to the PA with VAT due on payment (an alternative to split payment, rare today). |
| RF17 | Cash VAT (smaller businesses) | DL 83/2012 art. 32-bis | Optional for companies with turnover ≤ €2m: VAT due on collection, deductible on payment. |
| RF18 | Other | — | Residual special regimes not coded elsewhere (exceptional use). |
| RF19 | Flat-rate | L. 190/2014 §§ 54-89 | Sole traders/professionals with revenue ≤ €85,000/year: substitute tax of 5% (first 5 years for new businesses) or 15%, no VAT charged on invoices, no cost deduction. |
How to choose the right regime
The practical rule for 99% of Italian SMEs:
- Are you a freelancer or sole trader with revenue ≤ €85,000/year and have you opted into the flat-rate regime? → RF19.
- Are you in one of the special sectors listed above (agritourism, publishing, travel agency, used goods, etc.)? → select the dedicated RF code.
- Everything else (SRL, SAS, SNC, ordinary/simplified non-flat-rate sole traders): → RF01 ordinary.
When in doubt, your accountant knows for sure: it is the code declared on the AA7/AA9 VAT-registration form. You can also find it on any invoice you have issued, in the
<CedentePrestatore>block.
What changes in SamBooks depending on the regime
The regime code affects:
- The FatturaPA XML issued: the
<RegimeFiscale>field is pre-filled with your code. No manual correction on every invoice. - VAT deduction in the journal: for single-stage VAT regimes (RF05, RF06, RF07, RF08, RF09) or flat-rate-deduction regimes (RF04, RF10, RF12), the journal applies the automatic treatment required by law.
- The product sidebar:
- RF01 ordinary: unlocks all ERP modules (CEE financial statements, Fixed assets, Accruals/Deferrals, Closing/Reopening, VAT returns + LIPE, Intrastat, VAT plafond, etc.).
- RF19 flat-rate: a tight, minimal sidebar — only Dashboard, Customers, Quotes, Sales invoices, Bank, F24, Team, Settings. The ordinary-accounting modules (Financial statements, Fixed assets, Accruals, Closing) are hidden because they do not apply to the flat-rate regime.
- Other special RF codes (RF04, RF07, RF11, RF12, etc.): the same sidebar as RF01 plus sector tax knowledge that adds industry context.
How to set or change the regime in SamBooks
From the product:
- Open Settings → Tax profile.
- Select the correct code from the drop-down (the 18 entries
RFxx — description). - Confirm. The change is immediate and reversible: historical data is preserved, and future invoices are issued with the new code.
Or from the chat with Sam:
"Sam, change my regime to RF12 because I've opened an agritourism."
Sam opens a preview card with the proposed change and waits for your explicit
confirmation (HITL — Sam never mutates tax data without your approval). Once
confirmed, the regime changes and the action is recorded in the timeline
(ai_action_log), reversible at any time.
Frequently asked questions
Can I change the regime after registration? Yes, at any time, from Settings → Tax profile or by asking Sam. No data is lost.
Do I have to manually update invoices already issued? No. Issued invoices keep the code in force when they were issued (that is the correct figure). New invoices will use the new code.
I switched from flat-rate to ordinary mid-year: what do I do? Change the regime in SamBooks on the day you sent the notice to AdE. Invoices issued before stay RF19; those issued after become RF01. The change is punctual, not retroactive.
I'm RF19 flat-rate and Sam hides the CEE financial statements from me: why? The CEE financial statements are mandatory only for capital companies under ordinary accounting. The flat-rate regime is a substitute regime that does not provide for them — they would be useless noise. If you switch to RF01 the module unlocks automatically.
And if I'm RF18 "other"? RF18 is a safety valve for special regimes not coded elsewhere (e.g. new experimental rules). Functionally in SamBooks it behaves like RF01 ordinary; ask your accountant for the exact legal reference.