Italy: The deadline to transmit both the final Spesometro and first Esterometro reports is 30 April 2019.
In addition, the deadline for the transmission of Esterometro relating to March and April 2019 has been postponed to 31 May 2019.
It is expected that the Esterometro will become an annual, rather than a monthly report.
What are Spesometro and Esterometro?
Spesometro – Italian VAT registered businesses were required (from 2011 to 2018) to file a quarterly or bi-annual XML declaration to the tax office of all VAT sales and purchase invoices. This was in addition to the combined Italian Intrastat and European Sales Listing filing.
Esterometro – Resident Italian VAT-registered businesses must complete a monthly listing, Esterometro, of all cross-border sales and purchase invoices. This reporting obligation was introduced for all invoices issued after 1 January 2019, following the implementation of Sistema di Interscambio (SdI) live invoice reporting for B2B and B2C invoices. The Esterometro captures all the invoice not mandated for SdI live reporting. It replaced the Spesometro filing.
Key requirements of the Esterometro are:
- Monthly filing by resident taxpayers only.
- Listing of sales and purchases to or from non-resident customers and suppliers, including:
- Domestic supplies;
- IC acquisitions;
- Exports or imports without customs declarations; and
- Purchases of services from non-residents.
- Transactional data will include: VAT number of Italian supplier/customer; Date; Invoice number; Tax base; VAT due; exemptions.
- Due the last day of the month following the month the invoice was raised.
- The following invoices may be excluded:
- Any sales invoices reported through SdI. The non-resident is still entitled to a paper/PDF invoice from the Italian supplier since SdI will not issue it.
- Imports or exports where a customs document was raised since this will be automatically reported to the tax authorities.
- Non-residents are not required to complete the Esterometro, including for domestic supplies.
*2020 Update*
Resident Italian VAT-registered businesses must complete a quarterly (prior to 2020 monthly) listing, Esterometro, of all cross-border sales and purchase invoices. This reporting obligation was introduced for all invoices issued after 1 January 2019, following the implementation of Sistema di Interscambio (SdI) live invoice reporting for B2B and B2C invoices. The Esterometro captures all the invoice not mandated for SdI live reporting. It replaced the Spesometro filing.
