The Esterometer is a requirement introduced starting from 1 January 2019 which, together with the national electronic invoicing obligation, was created to provide the Revenue Agency with complete invoicing data for cross-border transactions, or those relating to sales of goods and provision of services made (and received) to subjects outside the territory of the Italian State.
Starting from 2019, therefore, all Italian companies that have supplied or purchased goods abroad are required to present the Esterometer on a quarterly basis.
What changes and what are the new obligations, in order not to incur administrative sanctions?
With the new Esterometro the operations carried out starting from 1st July 2022, the data relating to sales and services performed to and from subjects not established for VAT purposes in Italy must be transmitted using exclusively the Interchange System using the XML format already in use for the issue of electronic invoices.
Furthermore, the law currently establishes a communication telematics for each individual operation.
What operations must be communicated with the Esterometer?
Data relating to the sale of goods and services for operations:
- Carried out to subjects not established in the territory of the State
- Receipts from subjects not established in the territory of the State
Transactions are excluded from the transmission obligation:
- For which a customs declaration
- For which electronic invoices
- For an amount not exceeding €5,000 (for each individual transaction), relating to the purchase of goods and services that are not territorially relevant for VAT purposes in Italy.
has been issued
have been issued or received
The €5,000 limit only applies to purchases (answer to ruling no. 379 of 2022).
When should the transmission take place?
- For transactions carried out towards subjects not established in the territory of the Italian State, the term for the electronic transmission of data is that of issuing invoices or documents certifying the amounts due.
Therefore, the transmission must take place within 12 days from the execution of the transfer or service (or within the different term established by specific provisions).
- For transactions received from subjects not established in the territory of the State, the electronic transmission must be carried out by the 15th day of the month following that of receipt of the document proving the transaction or of the operation.
How do I send the data?
It is necessary to adopt the standard XML format and pass through the Sistema di Interscambio (SdI), i.e. the same system used for the transmission of electronic invoices.
The failure or incorrect transmission of data will result in an administrative fine equal to 2 euros for each invoice and with a maximum limit of 400 euros per month ; the fine may be reduced by 50% but within a maximum limit of 200 euros for each month.
This reduction may take place if the data transmitted, or the retransmission of incorrect data, takes place within 15 days following the established deadlines.