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Italy limits SdI VAT reporting to resident businesses

  • EU VAT
  • 5 July 2018 | Richard Asquith

Italy limits SdI VAT reporting to resident businesses

Italy has confirmed that only Italian resident tax payers will be required to submit real-time e-invoices to the Sistema di Interscambio (SdI) portal. Non-resident Italian registered businesses will continue to file the Spesometro filing. The clarification was issued this week as there was a conflict between the original Italian implementing legislation and the permission granted by the European Commission.

The tax office has also confirmed that there will be no fines where invoices are not sent immediately on their creation. This is to provide tax payers with time to adapt their systems.

From 1 January 2019, all resident businesses will be required to submit live their domestic B2B sales invoices to Sdi, which then forwards them electronically to the supplier. Currently only B2G (business to government) transactions are eligible.

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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.