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Italy has withdrawn the requirement to complete a Spesometro declaration for invoices issued after 1 January 2019.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.

Need a fiscal representative in Italy?

Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Italian VAT compliance?

Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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