Italy extends e-invoicing to cross-border 2022
- Nov 23, 2020 | Richard Asquith
From 2022, sales invoices issued to non-residents must be reported through SdI within 12 days of the invoice. Purchase invoices received from non-residents must be submitted by the 15 days of the following month.
The change will facilitate the introduction of pre-completed VAT returns. From July 2021, annual VAT returns and registers will be available as pre-filled.
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.Resident Italian VAT-registered businesses must complete a quarterly (prior to 2020 monthly) listing, Esterometro, of all cross-border sales and purchase invoices.