Italy delays VAT invoice listing
Italy has extended the deadline for the submission of the VAT invoice listing. This will now be due on 28 September 2017. This is the first filing under the new Italian VAT compliance regime and covers the first six months of 2017.
In addition to the quarterly VAT return, a quarterly invoice listing, Spesometro, is also due. This has replaced the previously annual Spesometro submission of sales and purchase invoices. The filing deadline is the same as the quarterly VAT return in future reporting cycles.
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