In January 2019, Italy was the first country in Europe to have implemented countrywide mandatory B2B e-invoicing. While all domestic invoices must be sent to the Italian Revenue Agency through Sistema di Interscambio (SDI), cross-border invoices have been sent via the periodic tax reporting scheme, Esterometro, (previously, Spesometro).
Italy plans to abolish Esterometro by July 2022 and make real-time reporting via SDI mandatory for cross-border transactions as well.
Cross-border transactions are those that involve the supply of goods and services to or from parties outside Italy.
All cross-border invoices (both sales and purchase), similarly to domestic ones, must be submitted by Italian taxpayers to SDI in the FatturaPA format. We previously published information about the XML requirement for FatturaPA that has been mandatory since 2021.
A penalty of EUR 2 per invoice and up to a maximum of EUR 400 per month is applicable to transactions carried out in the wrong format starting 1 July 2022.
The penalty is reduced by half, up to a maximum of EUR 200 per month, if the transmission is made within 15 days of the deadline or if the data is correctly transmitted within the same deadline.
Read the full version of Budget Law no. 178/2020 in Italian.
Pagero provides e-invoicing solutions that make it easy to comply with e-invoicing and tax requirements in Italy. We can help you send and receive all your domestic and cross-border invoices to and from SDI Italy. With a single connection, you can not only monitor the status of sending and receiving invoices in real time, but also archive all invoices in the electronic format required by law.