As from 1.7.2022, data relating to transactions to or from persons not established in Italy must be represented and transmitted to the Revenue Agency, through the Interchange System, in the XML format of the electronic invoice, according to the same schema and rules.

With regard to the preparation of the relevant file:

  • at active transactions, the document type TD01 must be used and the element must be filled in with the code 'XXXXXXX';

 

  • at passive transactionsthe following types of document must be used, in relation to the different cases:
  • TD17 , a code that is used, in the context of e-invoicing, to integrate VAT and tax in the case of intra-EU services received or to issue a self-invoice for services received from non-EU operators;
  • TD18 , a code that is used, in the context of electronic invoicing, only in the case of integration of VAT and tax for intra-Community acquisitions of goods;
  • TD19 , code that is used, in the context of electronic invoicing, to issue the self-invoice in the case of purchases of goods from non-resident persons without a permanent establishment in the territory of the State.

 

Purchase of services from abroad

The following table summarises the main elements to be reported in the XML file, in case of purchase of services from abroad.

 

Purchase of intra-Community goods

The following table summarises the main elements to be reported in the XML relating to intra-Community acquisitions of goods.

Purchase of goods in the territory of the state from non-residents

The following table summarises the main elements to be included in the XML file in the event that the supplier, a non-resident, issues an invoice for the sale of goods already present in Italy to a transferee, a taxable person in the national territory.

 

Submission deadlines

 L’invio dei dati in esame va effettuato:

  • con riferimento alle cessioni / prestazioni rese, il termine per l’invio telematico dei dati delle operazioni estere coincide con quello di emissione delle fatture o dei documenti che ne certificano i corrispettivi. Le fatture immediate elettroniche, dal primo luglio 2019, vanno emesse (cioè generate e inviate al SdI) entro 12 giorni dall’effettuazione dell’operazione, determinata a norma dell’art. 6 del D.p.r. 633/1972. In deroga, però, è possibile emettere “una sola fattura”, c.d. “differita”, “detailing the transactions, by the 15th day of the month following the month in which they took place”, alle condizioni indicate nell’art. 21, co. 4, let. a, del D.p.r. 633/1972 (per esempio, con Ddt per le cessioni dei beni);
  • con riferimento agli acquisti / prestazioni ricevute, entro il 15esimo giorno del mese successivo a quello di ricevimento del documento comprovante l’operazione ovvero a quello di effettuazione dell’operazione.

The optional nature of the reporting obligation after the recent amendments of the so-called Simplification Decree

As laid down in Order No. 293384/2021, the reporting obligation will remain optional for all transactions for which, in application of Art. 1, para. 3-encoreLegislative Decree No. 127/2015, there is an exemption from compliance, a customs bill having been issued, or an electronic invoice issued or received via the Interchange System.

Con il recente D.L. n. 73/2022, c.d. “Decreto Semplificazioni”, pubblicato sulla G.U. 21.6.2022, n. 143, viene prevista un’ulteriore ipotesi di esclusione, riferita alle operazioni relative agli acquisti di beni e servizi non rilevanti territorialmente ai fini IVA in Italia ai sensi degli articoli da 7 a 7-octies of Presidential Decree No. 633/1972; the exclusion presupposes that the amount of the individual transaction does not exceed EUR 5,000.

Penalty profiles 

With the Budget Law 2021 (Art. 1 co. 1104, L. 178/2020), the sanctioning regime concerning the esterometer was modified. The amended Art. 11 para.quater of Legislative Decree No. 471 of 18.12.97 provides that, for transactions carried out as from 1.1.2022, the administrative penalty of €2.00 per invoice is applicable, within the new maximum limit of €400.00 per month. The sanction is reduced to half, within the maximum limit of €200.00 for each month, if the transmission is made within 15 days following the deadlines laid down in Article 1 co. 3-encore of Legislative Decree 127/2015, or where, within the same deadline, the correct transmission of the data is carried out. The provision is consistent with the legislative amendment that provided for the introduction of the novelties on the subject of the esterometer with reference to transactions carried out as from 1.1.2022, but has not been modified following the extension to 1.07.2022 made by DL 146/2021.