The electronic communication of transactions carried out by entities not registered in the territory of the state must be performed within the terms of electronic invoice or documents that certify the operation.
The electronic communication must be conducted before the 15th of the month after the issuance of the document, or on the date of the reception of the document that certifies the operation.
Today all information in foreign invoices received by Italian companies must be reported to the Agenzia Delle Entrate through the Tranmissione Datti Fatture -TDF document monthly. This issuance schema is called the Esterometro. As of next tear the TDF information must be sent through the electronic invoice model through the governments central invoicing platform, Sistema di Interscambio (SdI).
The objective is to substitute the TDF document for the electronic invoice. The Agenzia delle Entrate introduced the new specifications in the Factura PA format last year. The new format includes new document categories in the field <TipoDocumento>. This way companies that want to voluntarily declare foreign invoices through the SDI can begin do so.
To comply with the government’s new requirements, companies must adapt their tax and invoicing systems to issue and send this new kind of fiscal document.