From January 1, 2022 the quarterly reporting of data relating to active and passive transactions with foreign countries (so-called “Esterometro”) will be revoked.
At the same time it will become mandatory to send to the SDI system the invoices issued to foreign subjects, or the self-invoice or an appropriate document for the integration of purchase invoices received from foreign subjects.
The sending will have to be done by adopting the same technical specifications for the preparation of the electronic invoice and by using the new types “Document Type” and “Nature” (if the transactions are not subject to VAT), introduced as optional from October 1, 2021.
In particular, as far as passive invoices are concerned, these will continue to be sent by the foreign supplier in the usual way, but the Italian company that receives them will be required to produce a B2B XML file to be transmitted to the SdI in the same way as other electronic invoices (i.e. a self-invoice or electronic integration), containing all the usual information provided for by the current rules on invoice integrations and self-invoices for the purchase of goods and services from abroad.
Depending on the type of purchase, the TDs of reference will be the following:
- TD17: integration/self-invoice for purchases of services;
- TD18: integration for purchases of intra-Community goods;
- TD19: integration/self-invoice for the purchase of goods ex art. 17 c.2 d.p.r. 633/72; (fiscal representative)
