What replaced the Italian esterometro cross-border reporting?
Effective: 2022-07-01 · Authority: Agenzia delle Entrate
Italy replaced the quarterly esterometro with a real-time cross-border transaction reporting obligation via the SDI from July 2022. Businesses must report invoices received from or issued to foreign counterparties within 12 days of the transaction date using FatturaPA XML format with specific type codes for cross-border operations.
What is the reporting window for cross-border transactions?
From July 2022, Italian businesses must report cross-border invoices via the SDI within 12 days of the date of the document or the date the VAT obligation arises. For purchases from foreign suppliers, the reporting must occur by the 15th day of the month following receipt of the invoice.
Frequently Asked Questions
- Does esterometro replacement apply to all foreign transactions?
- The SDI cross-border reporting applies to all invoices involving non-Italian counterparties for transactions subject to Italian VAT. This includes imports, exports, intra-EU supplies, and services with foreign providers. Transactions not subject to Italian VAT obligations are outside scope.
- What penalties apply for late esterometro reporting?
- Late or missing cross-border transaction reports are subject to penalties of EUR 2 per invoice, with a maximum of EUR 400 per quarter. If the error is corrected within 15 days, the penalty is reduced by 50 percent.
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