Italian Spesometro Declaration
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
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
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 27, 2018
Italian Senators last week rejected two applications to delay the January 2019 introduction of SdI electronic invoice reporting for B2B and B2C transactions...
November 23, 2018
The Italian tax office has provided further guidance on the 1 January 2019 extension of the Sistema di Interscambio (SdI) e-invoice reporting to B2C and B2B transactions...
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