How to handle outstanding payments

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Última actualización el 2026-02-13.

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

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

To correctly record an outstanding payment:

• Set payments[].type: "OUTSTANDING"

• Add payments[].concept and specify whether the transaction payment concerns a GOOD or a SERVICE.

Example of outstanding payment for a good

{
  "content": {
    "type": "TRANSACTION",
    "record": {
      "id": "{{recordIntentionIdA}}"
    },
    "operation": {
      "type": "RECEIPT",
      "document": {
        "number": "INV-12345",
        "total_vat": {
          "amount": "18.03278689",
          "exclusive": "81.96721311",
          "inclusive": "100.00"
        }
      },
      "entries": [
        {
          "type": "SALE",
          "details": {
            "concept": "GOOD"
          },
          "data": {
            "type": "ITEM",
            "text": "Product XYZ",
            "unit": {
              "quantity": "1",
              "price": "100.00"
            },
            "value": {
              "base": "81.96721311"
            },
            "vat": {
              "type": "VAT_RATE",
              "code": "STANDARD",
              "percentage": "22.00",
              "exclusive": "81.96721311",
              "inclusive": "100.00",
              "amount": "18.03278689"
            }
          }
        }
      ],
      "customer": {
        "type": "EXTERNAL"
      },
      "payments": [
        {
          "type": "OUTSTANDING",
          "details": {
            "amount": "100.00"
          },
          "concept": "GOOD"
        }
      ]
    }
  }
}

For GOOD, no additional receipt is required. The initial document issued with payment status OUTSTANDING is sufficient. Upon collection, it is sufficient to retain or reference the proof of payment.

Warning: For SERVICE, since the 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 a fiscal advisor.  

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