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Italy VAT update

  • Jul 14, 2019 | Richard Asquith

Italy has enforced a range of VAT compliance measures from 28 June, including:

  • E-invoices may be submitted to the SdI portal 12 days after their creation, extended from 10 days. The obligation to submit real-time invoices on the Italian SdI portal was extended to all resident taxpayers for B2B and B2C invoices at the start of this year. For the first six months, businesses may opt to send the invoices at the latest by the 16thof the following month – to coincide with the monthly VAT payment date/return.
  • Invoices for supplies of goods or services between Italy and San Marino must be issued in electronic format; and
  • Quarter 4 VAT returns may be submitted simultaneously with the annual VAT return by the end of February of the year following.

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. 

Latest Italian news


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 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.
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