Italian electronic invoicing (SdI)

From the 1 January 2019 Italy will introduce mandatory electronic sales invoice issuance and reporting. All relevant invoices must be issued and submitted to the Italian Revenue Agency’s e-invoicing platform, Sistema di Interscambio (SdI).

Join Riccardo De Meis Cassisa, Agenzia delle Entrate, with Richard Asquith and Kid Misso, Avalara, on the 5thDecember at 10:30 GMT to learn about the 2019 new electronic SdI VAT invoice rules and solutions.

  • 1 January 2019: electronic VAT invoice reporting, via the tax authorities, for most companies
  • Invoices must be submitted for pre-approval with the Italian tax authorities SdI platform
  • Only once SdI verifies the invoice, will it forward to the customer for payment
  • Staged, soft-landing for 2019
  • The Spesometro return will be replaced by the Esterometro submission

The new invoice reporting obligation is designed to reduce errors and prevent VAT fraud. Italy’s VAT Gap – the difference between forecast revenues versus actual take – is by far the largest in Europe. It accounts for 23% of the EU estimated €151.5 billion VAT missing in Europe.


Richard Asquith

Global VP Indirect Tax | Avalara

Richard leads Avalara’s global VAT and GST compliance services; his focus is helping companies to understand their VAT or GST compliance obligations.

Kid Misso

Senior Director of Solution Consulting | Avalara

Kid is the Senior Director of Solution Consulting. He has over ten years of specialist experience in indirect tax automation.

Riccardo De Meis Cassisa

Senior Tax Auditor | Agenzia delle Entrate