New Deadline for Changes on Cross-border E-invoicing in Italy

However, with the introduction of legge del decreto fisco-lavoro n. 146/2021 (currently being published in the Official Gazette), the abolition of the esterometer, i.e. cross-border transactions relating to the sale of goods and services, was postponed until July, 1st 2022 (instead of January, 1st 2022).

For transactions carried out until the 30th of June, 2022, relevant data may continue to be sent by the end of the month following the referenced quarter. From July, 1st, 2022, it will be necessary for companies to transmit data to SDI (Sistema di Interscambio) using integrated XML messages or self-invoicing, using the types of documents specifically identified for integrations or self-invoices. For example, TD17 for services from abroad, TD18 for intra-community purchases, and TD19 for purchases of goods already present in Italy.

The rule that a company failing to comply with the new rules shall receive a maximum fine of EUR 400 per month applies (EUR 2 per invoice) remains.

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