Since 2019, in Italy all business-to-business (B2B) and business-to-consumer (B2C) transactions which are issued by resident taxpayers must be transmitted in required XML format via SDI (data exchange system developed by the Italian Tax Authorities). This procedure has continued in this way from 2019 to the present, but with the Senate decision (Dossier no. 468/1) published at the end of 2021, the scope of this situation, which only covers domestic taxpayers, has been expanded further. As of July 2022, coverage Foreign taxpayers who are not resident or not established in Italy have expanded the scope by requiring their issued electronic invoices must be submitted to the SDI (Sistema di Interscambio). As a summary, SDI will replace Esterometro and will cover domestic and cross-border transactions after July 2022.
Source SNI
