The provision N. 293384 of the Italian Revenue Agency, approved on 28th October 2021, introduces a new method for the transmission of the cross-border transactions register can only be transmitted with the file format of the electronic invoice. The new rules will be applicable from the 1st of January 2022, following the modification of Art. n. 1, para. 3-bis of the Legislative Decree N. 127/2015.
From the beginning of 2022, the data related to the transactions (supply of goods and provision of services) concluded with foreign persons (not established in the Italian territory) will be transmitted electronically using the so called Interchange System (“SDI”). More specifically:
- the issued invoices will be transmitted using the SDI, by the deadline for issuing invoices or documents certifying the fee (within 12 days from the transaction).
- Invoices received must be sent no later than the 15th day of the month following receipt of the document proving the transaction.
It should be noticed that:
- It is only relevant that the counterpart of the Italian VAT taxable person is not established in Italy. It is not relevant that the foreign party is VAT taxable person or an individual;
- Is does not matter whether or not the transaction is relevant for VAT purposes in Italy;
- The new spesometer does not affect the obligations/methods of compilation and transmission of Intra models, which remain unchanged.