Esterometro: Rules, Deadlines and Reporting Obligations in Italy
The Esterometro is a tax reporting requirement introduced on 1 January 2019 alongside mandatory electronic invoicing in Italy.
Its purpose is to provide the Italian Revenue Agency with complete information on cross-border transactions involving the sale of goods and the provision of services to and from entities located outside Italy.
Since 2019, Italian businesses that buy or sell goods and services abroad have been required to submit Esterometro data on a quarterly basis.
So, what changed with the new Esterometro rules, and what obligations must businesses meet to avoid penalties?
New Rules from July 2022
From 1 July 2022, data relating to transactions with entities not established for VAT purposes in Italy must be transmitted exclusively through the Sistema di Interscambio (SdI).
The transmission must use the XML format already adopted for electronic invoicing.
Current legislation also requires electronic reporting for each individual transaction.
Which Transactions Must Be Included in the Esterometro?
Businesses must report data relating to:
- Sales of goods to entities not established in Italy.
- Services supplied to entities not established in Italy.
- Purchases of goods from entities not established in Italy.
- Services received from entities not established in Italy.
Transactions Excluded from Esterometro Reporting
The following transactions are not subject to Esterometro reporting:
- Transactions covered by a customs declaration.
- Transactions already documented through electronic invoices issued or received via the SdI.
- Purchases of goods and services not territorially relevant for Italian VAT purposes when the value of each transaction does not exceed €5,000.
The €5,000 threshold applies exclusively to purchases, as clarified by Ruling No. 379/2022.
Esterometro Deadlines for Outbound Transactions
For transactions carried out with entities not established in Italy, data must be transmitted within the same timeframe required for issuing invoices or other fiscal documents.
In general, transmission must take place within 12 days from the date of the transaction or service, unless specific regulations provide a different deadline.
Deadlines for Inbound Transactions
For transactions received from entities not established in Italy, data must be transmitted by the 15th day of the month following the receipt of the document certifying the transaction or the completion of the operation.
How to Submit Esterometro Data
Esterometro data must be transmitted using the standard XML format through the Sistema di Interscambio (SdI).
The SdI is the same platform used for electronic invoicing in Italy and is now the only channel accepted for Esterometro communications.
Esterometro Penalties for Late or Incorrect Reporting
Failure to submit Esterometro data, or the submission of incorrect information, may result in an administrative penalty of €2 for each invoice, up to a maximum of €400 per month.
The penalty can be reduced by 50%, up to a maximum of €200 per month, if the missing data is submitted or incorrect data is corrected within 15 days of the applicable deadline.
