03 Dec Esterometer, elimination postponed to July 2022
Changing the timing but not the modalities to be followed after the abolition of the esterometer.
Contrary to the provisions of the last Budget Law, we are not yet saying goodbye to the quarterly reporting of data on cross-border transactions.
Thus, the abolition of the esterometer scheduled for 1st January 2022 has been postponed to 1st July 2022 by Decree Law 146/2021. For the official confirmation of the changes, it is necessary to wait for the final approval, which must arrive by the deadline of 20th December 2021.
What will be new in July 2022 for invoices to and from abroad?
The Budget Law 2021 provides for the use of a single communication channel, the Interchange System, also for the transmission of data concerning invoices from and to abroad.
According to the amendment inserted in the Tax Decree, the transition to this new method of sending data will only take place from 1 July 2022.
The expiry date of the esterometer is therefore postponed, but the rules to be followed are not changed.
In particular, the Budget Law 2021 has established the procedures to be adopted when also invoices from and to abroad will enter the Interchange System:
- the telematic transmission of the data relating to transactions carried out towards persons not established in the territory of the State shall be carried out within the terms of issuance of the invoices or documents certifying the receipts, twelve days from the date on which the transaction is carried out as provided for by Article 12-ter of Legislative Decree 34/2019 or according to the different term established by specific provisions;
- the telematic transmission of data relating to transactions received from persons not established in the territory of the State shall be made by the fifteenth day of the month following the month in which the document evidencing the transaction is received or the transaction is carried out.