Italy limits SdI VAT reporting to resident businesses

Fri 6th Jul 2018

Italy has confirmed that only Italian resident tax payers will be required to submit real-time e-invoices to the Sistema di Interscambio (SdI) portal. Non-resident Italian registered businesses will continue to file the Spesometro filing. The clarification was issued this week as there was a conflict between the original Italian implementing legislation and the permission granted by the European Commission.

The tax office has also confirmed that there will be no fines where invoices are not sent immediately on their creation. This is to provide tax payers with time to adapt their systems.

From 1 January 2019, all resident businesses will be required to submit live their domestic B2B sales invoices to Sdi, which then forwards them electronically to the supplier. Currently only B2G (business to government) transactions are eligible.



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