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Italy Esterometro replacing the Spesometro Jan 2019

  • EU VAT
  • 15 October 2018 | Richard Asquith

Italy Esterometro replacing the Spesometro Jan 2019

On 1 January 2019, Italy will withdraw the requirement for resident and non-resident Italian tax payers to complete the Spesometro quarterly / bi-annual sales and purchase invoice listing. This is part of the extension of SdI live invoice reporting to all B2B and B2C transactions. The Spesometro will be replaced by a new monthly filing, the Esterometro, to report transactions outside the scope of the SdI live invoice submissions.

Key requirements of the Esterometro are:

  • Monthly filing by resident taxpayers only
  • Listing of sales and purchases to or from non-resident customers and suppliers, including:
    • Domestic supplies;
    • IC acquisitions;
    • Exports or imports without customs declarations; and
    • Purchases of services from non-residents.
  • Transactional data will include: VAT number of Italian supplier/customer; Date; Invoice number; Tax base; VAT due; exemptions
  • Due the last day of the month following the month the invoice was raised
  • The following invoices may be excluded:
    • Any sales invoices reported through SdI. The non-resident is still entitled to a paper/PDF invoice from the Italian supplier since SdI will not issue it.
    • Imports or exports where a customs document was raised since this will be automatically reported to the tax authorities
  • Non-residents are not required to complete the Esterometro, including for domestic supplies.
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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.