Italy delays VAT invoice listing
- Sep 24, 2017 | Richard Asquith
Italy has extended the deadline for the submission of the VAT invoice listing. This will now be due on 28 September 2017. This is the first filing under the new Italian VAT compliance regime and covers the first six months of 2017.
In addition to the quarterly VAT return, a quarterly invoice listing, Spesometro, is also due. This has replaced the previously annual Spesometro submission of sales and purchase invoices. The filing deadline is the same as the quarterly VAT return in future reporting cycles.
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.