Italy Esterometro & Cross-Border E-Invoicing: What Changed in 2022-2026

How Italy's Esterometro was replaced by SDI cross-border reporting. Guide to invoicing international clients from Italy. This guide gives the answer first, then covers required invoice fields, workflow choices, compliance checks, common mistakes, and practical next steps so readers can act without comparing multiple sources.

What Was the Esterometro?

The Esterometro was Italy's cross-border transaction reporting system. Until June 2022, Italian businesses had to submit a separate quarterly report (the Esterometro) to the Agenzia delle Entrate listing all invoices issued to or received from non-Italian entities.

The Esterometro was Italy's cross-border transaction reporting system. Until June 2022, Italian businesses had to submit a separate quarterly report (the Esterometro) to the Agenzia delle Entrate listing all invoices issued to or received from non-Italian entities.

This was essentially a "catch-all" for international transactions that didn't flow through the SDI e-invoicing system.

What Changed: SDI Replaces Esterometro

From July 1, 2022, the Esterometro was abolished. Instead, all cross-border invoices must be transmitted through the SDI system, just like domestic invoices.

From July 1, 2022, the Esterometro was abolished. Instead, all cross-border invoices must be transmitted through the SDI system, just like domestic invoices. This was a major change:

• Before: Domestic invoices → SDI; Cross-border invoices → Esterometro (quarterly report)
• After: All invoices → SDI (both domestic and cross-border)

How to Invoice International Clients from Italy

Sales to EU Businesses (B2B)

• TipoDocumento: TD01 (standard invoice)
• Codice Destinatario: XXXXXXX (seven X characters)
• Client details: Include the client's EU VAT number in the XML
• VAT treatment: Natura N3.2 (non-taxable — intra-EU supply) or N2.1 (not subject — reverse charge)
• VAT rate: 0% with the reverse charge mechanism noted

The reverse charge mechanism means the buyer accounts for VAT in their own country.

Sales to Non-EU Businesses and Consumers

• TipoDocumento: TD01
• Codice Destinatario: XXXXXXX
• Client country code: The actual country code (e.g., US, AU, NG)
• VAT treatment: Natura N3.1 (export of goods) or N2.1 (services not subject to Italian VAT)
• Client tax ID: If the client doesn't have an Italian Codice Fiscale, use "99999999999" as a placeholder in the IdFiscaleIVA field

Purchases from Foreign Suppliers

When you receive an invoice from a foreign supplier, you must create a self-invoice (autofattura) and submit it through SDI:

• TipoDocumento: TD17 (purchase of services from EU), TD18 (intra-EU purchase of goods), TD19 (purchase of goods from non-EU)
• Deadline: By the 15th of the month following the transaction

Deadlines for Cross-Border SDI Transmission

Deadlines for Cross-Border SDI Transmission includes: Sales invoices: By the end of the month following the date of the transaction (or the document date, whichever is earlier) Self-invoices for purchases: By the 15th of the month following the transaction

• Sales invoices: By the end of the month following the date of the transaction (or the document date, whichever is earlier)
• Self-invoices for purchases: By the 15th of the month following the transaction
• Penalty for late transmission: €2 per invoice (up to €400 per quarter) for late filing. Reduced to €1 if corrected within 15 days.

Common Mistakes with Cross-Border SDI

Common Mistakes with Cross-Border SDI includes: Using domestic Codice Destinatario — always use XXXXXXX for non-Italian recipients Wrong Natura code — mixing up N2. 1, N3.

• Using domestic Codice Destinatario — always use XXXXXXX for non-Italian recipients
• Wrong Natura code — mixing up N2.1, N3.1, N3.2 leads to incorrect VAT reporting
• Missing self-invoices — forgetting to create autofatture for foreign supplier invoices
• Late transmission — the monthly deadline is strict; quarterly filing no longer applies
• Incorrect client identification — non-EU clients without Italian tax IDs need the placeholder "99999999999"

Impact on VAT Returns

Cross-border invoices transmitted via SDI are automatically included in the pre-filled VAT return (LIPE).

Cross-border invoices transmitted via SDI are automatically included in the pre-filled VAT return (LIPE). This means:

• No more manual reconciliation of international transactions
• The Agenzia delle Entrate has real-time visibility of all transactions
• Discrepancies between SDI data and VAT returns trigger automatic flags

How Invoicemonk Handles Cross-Border Italian Invoicing

Invoicemonk automates cross-border SDI compliance:

Invoicemonk automates cross-border SDI compliance:

1. Create your invoice with the client's international address and tax ID
2. Invoicemonk auto-detects the cross-border nature and applies correct Natura codes
3. FatturaPA XML is generated with XXXXXXX Codice Destinatario
4. Transmitted to SDI within the required deadline
5. For inbound foreign invoices, generates the required self-invoice (autofattura)

Frequently Asked Questions

Do I still need to file the Esterometro?

No. The Esterometro was abolished from July 2022.

No. The Esterometro was abolished from July 2022. All cross-border invoices are now reported through SDI using the same FatturaPA XML format.

What if my foreign client doesn't have a VAT number?

For consumers (B2C cross-border), use CodiceFiscale "0000000" and IdCodice "99999999999". For businesses in countries without VAT, use their local tax ID in the IdCodice field with the appropriate country code.

For consumers (B2C cross-border), use CodiceFiscale "0000000" and IdCodice "99999999999". For businesses in countries without VAT, use their local tax ID in the IdCodice field with the appropriate country code.

Are there any cross-border transactions exempt from SDI?

Minor purchases (under €5,000 annually from non-EU sources) previously had simplified reporting, but since 2024, all transactions must go through SDI regardless of amount.

Minor purchases (under €5,000 annually from non-EU sources) previously had simplified reporting, but since 2024, all transactions must go through SDI regardless of amount.

How does this affect freelancers working with international clients?

If you're a freelancer in Italy, you must transmit all international invoices through SDI. The good news: it simplifies your VAT obligations because everything is in one system.

If you're a freelancer in Italy, you must transmit all international invoices through SDI. The good news: it simplifies your VAT obligations because everything is in one system.