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Italy refuses SdI e-invoice launch delay

  • Nov 28, 2018 | Richard Asquith

Italy refuses SdI e-invoice launch delay

Italian Senators last week rejected two applications to delay the January 2019 introduction of SdI electronic invoice reporting for B2B and B2C transactions.

The first amendment called for a delay in the extension to January 2020. The second proposed a phased approach, starting with publicly listed businesses in 2019. This would then have been extended in 2020 to companies with more than 50 employees; and then to all VAT payers by 2022. Any business voluntarily moving to SdI invoice submissions would have been exempted from Spesometro filings as an incentive, plus given accelerated VAT credits. However, both amendments were rejected.

There were though some concessions:

  • Split payment transactions were exempted
  • The soft-landing penalties was extended a further 3 months
  • Small professional businesses, including doctors, were exempted

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.

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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 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.