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Italy eases SdI live invoice deadlines

  • Oct 25, 2018 | Richard Asquith

Italy has eased the reporting deadline for the roll out of B2B and B2C SdI real-time invoice reporting from 1 January 2019, and provided a soft landing period until 1 July 2019. The original requirement was for resident tax payers to submit live sales invoices on the day of issuance to the tax authority’s platform for pre-clearance and forwarding to customers.

The main changes gazetted on 23 October 2018 (Law decree number 119 includes:

  • Until 1 July 2019, invoices do not have to be submitted to the SdI platform until the 15th of month following the month of invoice issue. No penalties will accrue if this deadline is met. Invoices not submitted by the 15th of the second month following the invoice issuing month will only attract a fine of 20%.
  • After 1 July 2019, invoices must be submitted to the SdI platform within 10 days of their date of issuance.

Invoices must still be cleared with the SdI platform to be considered issued for tax purposes, and for the customer to be liable to pay the invoice or reclaim the input VAT.

The latest update also reconfirmed that non-resident Italian VAT registered businesses will not be required to comply with the new SdI declarations.

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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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 can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.