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Italy limits SdI VAT reporting to resident businesses

  • Jul 5, 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.

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.