Italian Spesometro Declaration

Italy has withdrawn the requirement to complete a Spesometro declaration for invoices issued after 1 January 2019. Invoices from 2018 should have been reported in the last Spesometro filing, due end February 2019.

Spesometro filing before 1 January 2019

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.

This Spesometro, aimed to identify potential VAT fraud, and undeclared major expenditure.

Reporting information required

  • Listing of all sales and purchases invoices
  • Exports and imports are included, including intra-community transactions if they are reported through the Intrastat filing
  • VAT number of all customers or suppliers for the above transactions
  • Contact names for any customers or suppliers in transactions
  • B2C sales receipts are excluded

Filing process

The deadline for the filing of the Spesometro is the last day of the second month following the reporting period - with occasional extensions available from the tax office. The reporting period may be on a quarterly or bi-annual basis.

The filing is done online with the Italian Revenue Agency’s reporting portal.

There is a €2 fine for every missing invoice up to €1,000 per quarter.

Latest Italian news

Italy imposes marketplace VAT fraud obligations

February 16, 2019 

Italy has proposed making marketplaces the deemed supplier and VAT principal on B2C sales below €150 by third party sellers. It will apply to consumer electronics, such as mobile phones, video games, tablets, games consols etc. It covers imports from non-EU, third countries.

Italy delays Spesometro and Esterometro

February 15, 2019

Italy has postponed the deadlines for the last 2018 Spesometro and the first 2019 Esterometro to 30 April 2019.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.