Italian Spesometro Declaration

Italian VAT registered businesses are required since 2011 to file a quarterly or bi-annual XML declaration to the tax office of all VAT sales and purchase invoices.  This is in addition to the combined Italian Intrastat and European Sales Listing filing.

This filing, the Spesometro, aims 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.

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