Day 15 c.m., during the process of converting the Legislative Decree no. 244 of 2016, the extension for the new Spesometro obtained the green light from the Constitutional Affairs commission of the Senate.
The previous deadline of 25 July 2017, for the communication of invoices issued and received in the 1st and 2nd quarters of 2017, was postponed to 18 September 2017 (with reference to the 1st half of 2017); while the previous deadlines set for 16 September and 30 November 2017 were replaced by the single communication of 28 February 2018 (with reference to the 2nd half of 2017).

Basic elements of the legislation and clarifications

What is the Spesometer: Article 21 of Legislative Decree 78/2010, subsequently amended by Article 2, paragraph 6 of Legislative Decree 16/2012 introduced the tax obligation of the Spesometer , this regulation, aimed at all subjects with a VAT number, provides for the communication to the Revenue Agency of all transactions relevant for VAT purposes. Therefore, through the spesometer and the record layout of the multi-purpose model, the VAT taxable person analytically indicates the invoices for each individual customer or supplier.

What to indicate in the Spesometro:

  • VAT number or tax code of the transferor/provider and of the transferee/customer
  • Amount of the transactions carried out, with the related taxable amount and tax, or it will be specified that these are non-taxable or exempt transactions
  • For operations for which there is no obligation to invoice, the fees inclusive of the applied VAT must be reported
  • For transactions carried out with subjects who are not resident in the Italian territory without a tax code, the following must be indicated:
    • for natural persons, surname and first name, place and date of birth and domicile abroad;
    • for subjects other than natural persons, the denomination, company name or company and registered office.


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