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Italy SdI live VAT invoicing update

  • May 13, 2018 | Richard Asquith

Italy SdI live VAT invoicing update

The Italian tax authorities have issued further details on the 1 January 2019 real-time VAT invoicing regime in Italy, Sistema di Interscambio (SdI). This will require all resident and non-resident VAT payers to electronically submit sales invoice to the authorities before they are then sent to customers.

The new technical requirements include:

  • Invoices will be in XML format
  • Companies may add additional details to invoices beyond the basic invoice requirements, but must not include macro-instructions
  • Where an invoice includes a digital signature, SdI will verify it
  • Invoices may be delivered by certified e-mail; web services or FTP protocol
  • The Italian tax authorities will issue rejection reports for non-valid invoices within five days of submission
  • Approved invoices are dispatched to the tax payers’ customers. A dated receipt is issued to the tax payer. Alternatively, if the customer is unable to accept the invoice, the tax payer may retrieve it via a dedicated website
  • Tax payers will receive an alpha-numeric approval code and returned on each file delivered
  • Credit notes and self-invoices must also be sent through the SdI system
  • Tax payers may use intermediary agents for the delivery of invoices

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara