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Italy Spesometro Oct 2018 update

  • Sep 23, 2018 | Richard Asquith

Italy Spesometro Oct 2018 update

Italian VAT registered businesses are due to file their bi-annual Spesometro on 1 October. Italy will be introducing a new e-invoice live invoice SdI reporting regime in 2019 which will eliminate the Spesometro for resident businesses.

There were a number of 2018 changes to the XML-based listing, first introduced in 2011, of sales and purchase invoices, including:

  • The reporting period was changed from annual to bi-annual
  • Extending the list from just domestic supplies to exports and imports
  • Intra-community supplies which are included in the Intrastat must be included too
  • The €3,600 invoice threshold was withdrawn
  • The address of third-party customers or supplies in transactions are no longer required
  • B2C sales receipts are excluded
  • Fines for missing invoice disclosures were changed to €2 per invoice, limited to €1,000 per quarter

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: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 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.