diff --git a/addons/l10n_it_edi/data/invoice_it_template.xml b/addons/l10n_it_edi/data/invoice_it_template.xml
index 48f8ff7562a..df2114839ca 100644
--- a/addons/l10n_it_edi/data/invoice_it_template.xml
+++ b/addons/l10n_it_edi/data/invoice_it_template.xml
@@ -107,10 +107,14 @@
                     </RappresentanteFiscale>
                     <CessionarioCommittente>
                         <DatiAnagrafici>
-                            <IdFiscaleIVA t-if="record.commercial_partner_id.vat">
+                            <IdFiscaleIVA t-if="record.commercial_partner_id.vat and in_eu(record.commercial_partner_id)">
                                 <IdPaese t-esc="get_vat_country(record.commercial_partner_id.vat)"/>
                                 <IdCodice t-esc="get_vat_number(record.commercial_partner_id.vat)"/>
                             </IdFiscaleIVA>
+                            <IdFiscaleIVA t-if="record.commercial_partner_id.vat and not in_eu(record.commercial_partner_id)">
+                                <IdPaese t-esc="record.commercial_partner_id.country_id.code"/>
+                                <IdCodice t-esc="'OO99999999999'"/>
+                            </IdFiscaleIVA>
                             <IdFiscaleIVA t-if="not record.commercial_partner_id.vat and record.commercial_partner_id.country_id.code != 'IT'">
                                 <IdCodice t-esc="'0000000'"/>
                             </IdFiscaleIVA>
diff --git a/addons/l10n_it_edi/models/account_invoice.py b/addons/l10n_it_edi/models/account_invoice.py
index b84b5f67747..9354ed80f8e 100644
--- a/addons/l10n_it_edi/models/account_invoice.py
+++ b/addons/l10n_it_edi/models/account_invoice.py
@@ -201,6 +201,13 @@ class AccountMove(models.Model):
         def get_vat_country(vat):
             return vat[:2].upper()
 
+        def in_eu(partner):
+            europe = self.env.ref('base.europe', raise_if_not_found=False)
+            country = partner.country_id
+            if not europe or not country or country in europe.country_ids:
+                return True
+            return False
+
         formato_trasmissione = "FPR12"
         if len(self.commercial_partner_id.l10n_it_pa_index or '1') == 6:
             formato_trasmissione = "FPA12"
@@ -227,6 +234,7 @@ class AccountMove(models.Model):
             'discount_type': discount_type,
             'get_vat_number': get_vat_number,
             'get_vat_country': get_vat_country,
+            'in_eu': in_eu,
             'abs': abs,
             'formato_trasmissione': formato_trasmissione,
             'document_type': document_type,