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 2.2.1.14 “Natura”, will be required to fill in the block 2.2.1.16 “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.
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Michaela Merz 