Italy SDI Cross-Border E-Invoicing: Esterometro Replacement Guide
Tax & Compliance Series
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What Was the Esterometro and Why Was It Abolished?
The esterometro was a quarterly report that Italian businesses used to declare cross-border transactions not processed through SDI. It was abolished because maintaining a separate reporting system contradicted the goal of centralizing all transaction data within SDI.
The esterometro was a quarterly report that Italian businesses used to declare cross-border transactions not processed through SDI. It was abolished because maintaining a separate reporting system contradicted the goal of centralizing all transaction data within SDI. The transition means the Agenzia delle Entrate now has real-time visibility into both domestic and cross-border trade.
How Do Cross-Border Invoices Work on SDI?
For cross-border transactions, Italian businesses use specific FatturaPA document type codes:
For cross-border transactions, Italian businesses use specific FatturaPA document type codes:
| Code | Transaction Type | When to Use |
|---|---|---|
| TD17 | Integration/self-billing for EU services received | Reverse charge on inbound EU services |
| TD18 | Integration for intra-EU goods purchases | Intra-community acquisitions |
| TD19 | Integration for goods from non-EU with Italian VAT | Imports already cleared through customs |
| TD28 | Purchases from San Marino | San Marino cross-border transactions |
What Are the Deadlines for Cross-Border SDI Submissions?
the Deadlines for Cross-Border SDI Submissions includes: Outbound invoices (sales to foreign customers): Within 12 days of the transaction date Inbound integration documents (TD17/TD18/TD19): By the 15th of the month following the transaction
- Outbound invoices (sales to foreign customers): Within 12 days of the transaction date
- Inbound integration documents (TD17/TD18/TD19): By the 15th of the month following the transaction
What Happens to Foreign Suppliers Without Italian VAT?
Non-resident suppliers without an Italian VAT number are not required to issue FatturaPA e-invoices. Instead, the Italian buyer must create a self-billing document (autofattura) via SDI using the appropriate TD code.
Non-resident suppliers without an Italian VAT number are not required to issue FatturaPA e-invoices. Instead, the Italian buyer must create a self-billing document (autofattura) via SDI using the appropriate TD code. This effectively shifts the compliance burden to the Italian party in cross-border transactions.
What Are the Penalties for Non-Compliance?
the Penalties for Non-Compliance includes: Missing cross-border e-invoice: €250–€2,000 per omitted transaction Late submission: Same penalty range, reducible via ravvedimento operoso
- Missing cross-border e-invoice: €250–€2,000 per omitted transaction
- Late submission: Same penalty range, reducible via ravvedimento operoso
- Incorrect document type code: May trigger VAT audit and additional penalties
How Can Invoicemonk Help With Cross-Border SDI Compliance?
Invoicemonk automatically determines the correct FatturaPA document type code for cross-border transactions, generates self-billing documents for inbound EU purchases, and tracks submission deadlines to avoid penalties. Multi-currency invoicing with real-time exchange rates simplifies international billing.
Invoicemonk automatically determines the correct FatturaPA document type code for cross-border transactions, generates self-billing documents for inbound EU purchases, and tracks submission deadlines to avoid penalties. Multi-currency invoicing with real-time exchange rates simplifies international billing.
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