The esterometro disappears from 1 January 2022 . The data relating to transactions with foreign countries will be sent through the Exchange System , according to the following timelines:
- the transmission of data referring to the operations carried out towards non-resident subjects must take place within the terms established by law for the issue of invoices, generally within twelve days from the date of the operation;
- for transactions received from a foreign transferor or lender, the sending to the ES is made by the fifteenth day of the month following that of receipt of the document proving the transaction or execution of the transaction itself.
Source
Latest Posts in "Italy"
- Fake Transactions and VAT: Burden of Proof Remains with Tax Authorities
- Italian Court Rules Training Services to Employment Agencies Are VATable
- Ordinary VAT on Water Potability Testing in Residential Buildings
- Ordinary VAT Regime Always Permitted for Gaming Machines
- Italian VAT Court Case on EU Goods Resale and Reverse Charge
