Italy Spesometro Oct 2018 update

Mon 24th Sep 2018

Italian VAT registered businesses are due to file their bi-annual Spesometro on 1 October. Italy will be introducing a new e-invoice live invoice SdI reporting regime in 2019 which will eliminate the Spesometro for resident businesses.

There were a number of 2018 changes to the XML-based listing, first introduced in 2011, of sales and purchase invoices, including:

  • The reporting period was changed from annual to bi-annual
  • Extending the list from just domestic supplies to exports and imports
  • Intra-community supplies which are included in the Intrastat must be included too
  • The €3,600 invoice threshold was withdrawn
  • The address of third-party customers or supplies in transactions are no longer required
  • B2C sales receipts are excluded
  • Fines for missing invoice disclosures were changed to €2 per invoice, limited to €1,000 per quarter


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