Italy changes cross-border invoice reporting system

Tuesday 23rd August, 2022

As of last month, Italy's Esterometro system for cross-border invoice reporting was replaced by the government’s central invoicing platform Sistema di Interscambio (SdI).

The measure has been adopted in the LEGGE 30 dicembre 2020, n. 178. Which states that:

- The electronic communication of transactions carried out by entities not registered in the territory of the state must be
   performed within the terms of electronic invoice or documents that certify the operation.

- The electronic communication must be conducted before the 15th of the month after the issuance of the document,
   or on the date of the reception of the document that certifies the operation.

Tranmissione Datti Fatture (TDF) document information must be sent through the electronic invoice model via government’s central invoicing platform, Sistema di Interscambio (SdI).

To comply with the Italian government’s new requirements, companies must adapt their tax and invoicing systems to issue and send this new kind of fiscal document.