Italy delays Spesometro and Esterometro
- Feb 15, 2019 | Richard Asquith
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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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.
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