SIGN IT - How to handle outstanding payments – fiskaly-support (EN)

The payment type OUTSTANDING is used to report uncollected amounts ("corrispettivo non riscosso"). It applies when goods or services have already been provided, but the customer has not yet paid.

In this case, the transaction is considered completed, while the payment remains pending and will be settled at a later time.

To correctly record the "Totale non riscosso" (uncollected total) on the commercial document:

Set payments[].type: "OUTSTANDING"
Add payments[].concept and specify whether it relates to: a GOOD ("Credito per cessione di bene consegnato"), a SERVICE ("Prestazione di servizi"), or, from version 2026-06-01, an ongoing service provision with an invoice issued at the end of the period (INVOICE – flag in the "Emissione fattura" box).

Example of an outstanding payment for a good

{
  "content": {
    "type": "TRANSACTION",
    "record": {
      "id": "{{intentionId}}"
    },
    "operation": {
      "type": "RECEIPT",
      "document": {
        "number": "INV-12345"
      },
      "entries": [
        {
          "type": "SALE",
          "details": {
            "concept": "GOOD"
          },
          "data": {
            "type": "ITEM",
            "text": "Product A",
            "unit": {
              "quantity": "1",
              "price": {
                "inclusive": "40.00",
                "exclusive": "32.78688525"
              }
            },
            "value": {
              "base": "32.78688525"
            },
            "vat": {
              "type": "VAT_RATE",
              "code": "STANDARD",
              "percentage": "22.00",
              "exclusive": "32.78688525",
              "inclusive": "40.00",
              "amount": "7.21311475"
            }
          }
        }
      ],
      "breakdown": [
        {
          "type": "VAT_RATE",
          "code": "STANDARD",
          "percentage": "22.00",
          "exclusive": "32.78688525",
          "inclusive": "40.00",
          "amount": "7.21311475"
        }
      ],
      "totals": {
        "vat": {
          "amount": "7.21311475",
          "exclusive": "32.78688525",
          "inclusive": "40.00"
        }
      },
      "customer": {
        "type": "EXTERNAL"
      },
      "payments": [
        {
          "type": "OUTSTANDING",
          "details": {
            "amount": "40.00"
          },
          "concept": "GOOD"
        }
      ]
    }
  }
}

Note: The payload above reflects the structure changes introduced with API version 2026-06-01. If you're integrating against a legacy version: replace totals.vat field (at operation level) with the old total_vat (at document level), remove the breakdown field, and use the flat unit.price string format (inclusive only, e.g. "price": "40.00") instead of the { inclusive, exclusive } object shown here.

How it is represented in the Online Commercial Document web procedure

What to do when the payment is received?
For goods (GOOD), the initial receipt — issued with OUTSTANDING payment (uncollected) — is sufficient: the chargeable event for VAT purposes is already perfected at delivery, so no further document is needed when payment is received; it is enough to keep or reference the corresponding proof of payment.
For services (SERVICE), on the other hand, since VAT taxable event occurs upon collection of payment, the appropriate treatment may depend on how the initial document was issued and transmitted. To avoid any risk of double reporting, we strongly recommend confirming the correct approach with your tax advisor.

Note:
fiskaly is not allowed to provide tax advice. For tax-related questions, contact your tax advisor, tax auditor, or lawyer.