Italy – Electronic invoicing 2022: New rules for transactions with foreign counterparties and transactions carried out with declaration of intent

Italy will introduce mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules as from 1 July 2022 for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number), meaning that Esterometro will be abolished and, consequently, all cross-border invoices (export, import, intra-community, etc.) will have to be sent to SDI on a transactional basis (i.e. the scope of mandatory e-invoicing will be extended).

Furthermore, the Italian tax authorities defined the criteria related to the internal checks they will carry out on ‘usual exporters’. Based on this, in case of irregularities the tax authorities could also invalidate the declaration of intent sent by the usual exporter. Furthermore, from 1 July 2022, a supplier who receives a declaration of intent, in addition to the indication of the value “N3.5” in field “Natura”, will be required to fill in the block “AltriDatiGestionali” of the .XML file.  In this respect, the invalidation of the declaration of intent will lead to the rejection of the e-invoice sent to the SDI system by the supplier.

Image source:

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s