Mandatory reporting of cross-border invoices through SDI
Italy was the first country in Europe to have implemented mandatory B2B e-invoicing since 1 January 2019. While all domestic transactions must be sent to the Italian Revenue Agency through Sistema di Interscambio or SDI, for the cross-border invoices the periodic tax reporting scheme Esterometro has been utilized.
Starting from 1 January 2022, Esterometro will be abolished and, consequently, all cross-border invoices (export, import…