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"
- ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access
- Non-Resident Professional: VAT and Income Tax on Amounts Received After Company Deregistration
- VAT on Professional Fees from a Dissolved Company Despite VAT Closure and Relocation Abroad
- Italy’s Plastic Tax and Carbon Pricing: New Environmental Levies and Compliance for Businesses
- VAT Compliance Certificate Remains Valid Even Without Required Checks, Rules Italian Supreme Court
