Italian Spesometro Declaration

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Italian VAT registered businesses are required since 2011 to file an annual declaration to the tax office of all domestic VAT sales and purchases.  This is in addition to the combined Italian Intrastat and European Sales Listing filing.

This filing, the Spesometro, aims to identify potential VAT fraud, and undeclared major expenditure.

Reporting information required

  • Listing of all domestic sales and purchases with an Italian VAT charge, including amount paid ex VAT
  • Exports and imports are excluded, including intra-community transactions if they are reported through the Intrastat filing
  • Transactions below €3,600 should be excluded
  • VAT number of all customers or suppliers for the above transactions
  • Contact names and addresses for any customers or suppliers in transactions who do not have an Italian VAT number (typically non-residents)

Filing process

The deadline for the filing of the Spesometro is the 10 April of the year following the reporting year.  There is the opportunity to report on the 20 April for businesses on quarterly VAT reporting.  The filing is done online with the Italian Revenue Agency’s reporting portal.

There is a €200 fine for missing the return deadline.  If this is settled, the tax authorities may not oblige the business to file – so the fine may be considered a waiver fee.

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