Invoicing to Italy

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding Supplier Information, Customer Information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 800 122 776, +44-207-949-0133
Email: itplactpay.im@pg.com
 
 

P&G Italy Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: PGT Healthcare LLP
P&G Legal entity Number: LE 2289
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
PGT Healthcare LLP
47 Route De Saint-George
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. CHE-390.161.707TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
PGT Healthcare LLP
47 Route De Saint-George
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. IT11553941003
c/o Fiscal Representative, Procter & Gamble Holding Srl
Viale Giorgio Ribotta, 11, 00144 Rome
Fiscal Rep. VAT No. IT05269321005
Mailing Address for the Invoice This is the address that must appear on the envelope containing the invoice(s). PGT Healthcare LLP
PO Box 999
47 Route de Saint Georges
1213 Petit Lancy 1
Geneva
Switzerland.
Notes:
PGT HEALTHCARE LLP is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PGT HEALTHCARE LLP should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Holding SRL
P&G Legal Entity Number: LE 802
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Holding S.r.l.
Viale Giorgio Ribotta 11
00144 Roma
Italy.
VAT Number: IT 05269321005
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Holding S.r.l
PO Box 802
Viale Giorgio Ribotta 11
00144 Roma
Italy.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. IT06120781007
c/o Fiscal Representative, Procter & Gamble Holding S.r.L
Viale Giorgio Ribotta, 11-00144 Roma, Italy.
Fiscal Rep. VAT No. IT05269321005
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble International Operations SA
PO Box 800
C/O Procter & Gamble Holding S.r.l.
Viale Giorgio Ribotta 11
00144 Roma
Italy.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice: This is the address that must appear on the invoice. Invoicing for Services:
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. IT06120781007
c/o Fiscal Representative, Procter & Gamble Holding S.r.L
Viale Giorgio Ribotta, 11-00144 Roma, Italy.
Fiscal Rep. VAT No. IT05269321005
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble International Operations SA
PO Box 999
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. IT06120781007
c/o Fiscal Representative, Procter & Gamble Holding S.r.L
Viale Giorgio Ribotta, 11-00144 Roma, Italy.
Fiscal Rep. VAT No. IT05269321005
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble International Operations SA
C/O P&G Technical Centres UK Ltd
P&G Chemicals, AP Box 502
Cobalt 12, Silver Fox Way
Newcastle upon Tyne
NE27 0QW
United Kingdom.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Italia Spa
P&G Legal Entity Number: LE 357
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Italia Spa
Viale Giorgio Ribotta 11
00144 Roma
Italy.

Please also add the Site name to the Invoicing address.
VAT Number: IT 00893141002
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Italia Spa
PO Box 357
C/O Procter & Gamble Holding S.r.l.
Viale Giorgio Ribotta 11
00144 Roma
Italy.
Full Legal Name: Procter & Gamble Manufacturing GmbH
P&G Legal Entity Number: LE 865
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble Manufacturing GmbH
Sulzbacher Strasse 40-5065824
Schwalbach Am Taunus
Germany.
VAT Reg. No. DE172992652 (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble Manufacturing GmbH
Sulzbacher Strasse 40-5065824
Schwalbach Am Taunus
Germany.
VAT Reg. No. IT10035381002
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Manufacturing GmbH
C/O Fiscal Representative
Procter & Gamble Holding S.r.l
Viale Giorgio Ribotta 11
00144 Roma
Italy.
Notes:
PROCTER & GAMBLE MANUFACTURING GMBH is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Germany, therefore the German address of PROCTER & GAMBLE MANUFACTURING GMBH should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble SRL
P&G Legal Entity Number: LE 591
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Srl
Viale Giorgio Ribotta 11
00144 Roma
Italy.
VAT Number: IT 05858891004
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Casella postale 591
Procter & Gamble Srl
Viale Giorgio Ribotta 11
00144 Roma
Italy
Full Legal Name: SPD Swiss Precision Diagnostics GmbH
P&G Legal Entity Number: LE 2151
Billing Address on the Invoice: This is the address that must appear on the invoice. Invoicing for Services:
SPD Swiss Precision Diagnostics GmbH
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg.CHE-113.331.027TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
SPD Swiss Precision Diagnostics GmbH
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. IT09464111005
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). SPD Swiss Precision Diagnostics GmbH
C/O Fiscal Representative
P&G Holding Srl
Viale Giorgio Ribotta 11
00144 Roma
Italy.
Notes:
SPD SWISS PRECISION DIAGNOSTICS GMBH is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of SPD SWISS PRECISION DIAGNOSTICS GMBH should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: The Procter & Gamble Distributing LLC
P&G Legal entity Number: LE 003
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
The Procter & Gamble Distributing LLC
Cincinnati, Ohio 45201-5555
United States.
VAT Reg. No. 31-0411981 (most cases, please see notes below)

Invoicing for Goods (see notes below):
The Procter & Gamble Distributing LLC
Cincinnati, Ohio 45201-5555
United States.
VAT Reg. No. IT05644531005
c/o Fiscal Representative, Procter & Gamble Italia SPA
Viale Giorgio Ribotta, 11, 00144 Rome, Italy.
Fiscal Rep. VAT No. IT00893141002
Mailing Address for the Invoice This is the address that must appear on the envelope containing the invoice(s). Services or Supplies for Marketing Support Activities and/or Corporate Facilities
The Procter & Gamble Distributing LLC
Att. Accounts Payable
PO BOX 5555
Cincinnati, Ohio 45201-5555
United States.

Raw/Pack Materials & Merchandise
The Procter & Gamble Distributing LLC
Att. Accounts Payable
PO BOX 701
Cincinnati, Ohio 45201-0701
United States.

Services and/or Storeroom Parts for Plant Expense & Capital (production):
The Procter & Gamble Distributing LLC
Att. Accounts Payable
PO BOX 5584
Cincinnati, Ohio 45201-5584
United States.

Payments without Purchase Order
The Procter & Gamble Distributing LLC
Att. Accounts Payable
PO BOX 5581
Cincinnati, Ohio 45201-5581
United States.

Raw/Pack Materials & Merchandise
Email address for PDF submission is: apus.im@pg.com
(*Note: For more details please refer to Accounts Payable PDF Invoicing)

GEM and B&R equipment/ services for capital
Procter & Gamble Distributing Company
Att. Accounts Payable
PO BOX 5545
Cincinnati, Ohio 45201-5545
United States.
Notes:
THE PROCTER & GAMBLE DISTRIBUTING LLC is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is the United States, therefore the US address of THE PROCTER & GAMBLE DISTRIBUTING LLC should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.

Italy Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer
    1. Customer VAT ID required.
    2. Customer ISO required.
  • Full name of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
Supplier Information
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services.
    1. Supplier VAT ID required.
    2. Supplier ISO required.
  • Full name of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative in accordance with ISO Standard (if any) of the supplier where the person liable to pay the VAT is the tax representative.
General Information
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption (expressed in the currency of the country where the transaction takes place).
  • Invoices received by Italian vendors amount must be in Euro - double currencies (e.g. Euro and GBP) are allowed but the amount in Euro must be reported on the invoice.
  • VAT rate(s) applied.
  • Total VAT amount (expressed in the currency of the country where the transaction takes place).
  • Invoices received by Italian vendors amount must be in Euro - double currencies (e.g. Euro and GBP) are allowed but the amount in Euro must be reported on the invoice.
  • Where the customer receiving a supply issues the invoice instead of the supplier, the mention "Self-billing"/"AUTOFATTURAZIONE".
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the EC VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • If VAT becomes chargeable at the time when the payment is received and the right of deduction arises at the time the deductible tax becomes chargeable, the mention "Cash accounting".
  • Incoming invoices: text is ""IVA PER CASSA"" plus the provision of the law stating the benefit (""Art. 32-bis DL n. 83 dated 22/06/2012)".
  • Price per unit (excluding VAT) (expressed in the currency of the country where the transaction takes place).
  • For outgoing invoices and invoices received by Italian vendors amount must be in Euro - double currencies (e.g. Euro and GBP) are allowed but the amount in Euro must be reported on the invoice".
  • Any discounts or rebates, not included in the unit price (expressed in the currency of the country where the transaction takes place).
  • Where the margin scheme for travel agents is applied, the mention "Margin scheme — Travel agents".
  • Italian commercial societies must also include the following items (1) Name and number on the trade register. (2) Share capital.
  • Italian commercial societies with limited liability, also the unique shareholder's name.
  • Other - indication that the invoice is issued by the customer on behalf of the supplier (so called "self-billing").
 

Other Italy Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

***

When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • N/A
Procedures
  • N/A
Payment
  • N/A
Other
  • Photocopies, faxes, and facsimiles are not acceptable formats of invoices for Italy.