Il fisco 14/2019
28 February 2019 should have been the first deadline for taxpayers established in the territory of State carrying out cross-border transactions to monthly and electronically transmit the data on such transactions to the Revenue Office. Such deadline, relevant to the operations carried out in January and February, has been postponed, pursuant to a Ministerial Decree dated 27 February 2019, to 30 April 2019, which had been already established as the second deadline, relevant to the transmission of transactions carried out in March.
Particularly, the above fulfilment relates to the transmission of operations which involve a party that is not established in Italy, for which no electronic invoices nor customs bills have been issued (for importations or exportations). This newly provided data transmission (called “spesometro transfrontaliero”, or “esterometro”) replaces the previous transmission of data relevant to issued and received invoices under art. 21 of Law Decree no. 78/2010 (commonly known as “spesometro”).
To a certain extent, the new fulfilment is similar to the previous one, but it has some different characteristics that need to be analysed, particularly in this initial implementation phase, since there are no complete and clear instructions from Tax Authorities that deal with this new fulfilment systematically.
For more information, contact Mario Spera.