What are the changes?
- Extension scope mandatory B2B e-invoicing to ”foreign” transactions
- For transactions between businesses established in Italy and businesses not registered or established in Italy
- All cross-border invoices (export, import, intra-community, etc.) will have to be transmitted through SDI in an XML format on a transactional basis
- Purchase e-invoices received from non-resident and non-registered business suppliers must be submitted through the SDI portal by the 15th of the month following that in which either a paper invoice is received; or a tax point occurs; and
- Sales e-invoices issued to non-resident and non-registered business customers must be submitted through the SDI portal within 12 days from the date of the tax point.
When
- As of January 1, 2022
The good news
- Esterometro will be abolished all cross-border invoices (export, import, intra-community, etc.) will have to be transmitted through SDI on a transactional basis.
Legal basis
- Budget Law (No. 178) of 30 December 2020
Penalties for non-compliance
- A penalty of EUR 2 per invoice up to a maximum of EUR 400 per month is applied
- If invoices are passed within the 15 days after the deadline, penalty will be reduced to 50%
Source Taxbackinternational
See also
- What we know about changes in Italy per Jan 1, 2022 – Archiving Electronic documents
- All other newsitems on E-Invoicing in Italy, click HERE
