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On 1 January 2019, Italy will withdraw the requirement for resident and non-resident Italian tax payers to complete the Spesometro quarterly / bi-annual sales and purchase invoice listing. This is part of the extension...
Taxpayers required to e-invoice are exonerated from the VAT booking obligation, meaning that they can avoid booking in the VAT ledgers e-invoices that are passed through the SDI.
Source: Deloitte (Global Indirect Tax News September)