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Italy has withdrawn the requirement to complete a Spesometro declaration for invoices issued after 1 January 2019.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
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
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.
January 18, 2019
Italy has confirmed details of its new VAT filing, the Esterometro. The Esterometro reports cross-border VAT transactions not recorded within the extended live invoice reporting system, Sistema di Interscambio (SdI).
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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