VATLive > Blog > EU VAT > Italy refuses SdI e-invoice launch delay - Avalara

Italy refuses SdI e-invoice launch delay

  • EU VAT
  • 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

Latest Italian news

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...

EU e-services VAT thresholds

December 18, 2018

From 1 January 2019, EU member states introduce two VAT and invoicing simplifications to the B2C digital services Mini One Stop Shop (MOSS) regime. This covers the 2015 reforms to destination-based VAT obligations on electronic consumer sales, and the introduction of the single MOSS return.



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.