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Italy delays Spesometro and Esterometro


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

Spesometro - 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.

Esterometro - Resident Italian VAT-registered businesses must complete a monthly listing, Esterometro,  of all cross-border sales and purchase invoices. This reporting obligation was introduced for all invoices issued after 1 January 2019, following the implementation of Sistema di Interscambio  (SdI) live invoice reporting for B2B and B2C invoices. The Esterometro captures all the invoice not mandated for SdI live reporting. It replaced the Spesometro filing.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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