With regard to cross-border transactions performed on 1.1.2022 onwards, Italian-based companies shall electronically report, on a transaction by transaction basis, the data to the Italian Tax Authorities, using the XML format to be transmitted via SDI. So the same procedure already in place for e-invoices via SDI will apply.
Source Agenzia Entrate
Unofficial translation
As of January 1, 2022, to the provision of the Director of the Revenue Agency no. 89757 of April 30, 2018, concerning “Technical rules for the issuance and receipt of electronic invoices for the supply of goods and services carried out between persons resident, established or identified in the territory of the State and for the related changes, using the Interchange System, as well as for the telematic transmission of the data of the transactions of cross-border supply of goods and services and for the implementation of the further provisions of Article 1, paragraphs 6, 6bis and 6ter, of the Legislative Decree of August 5, 2015, no. 127”, as amended, the following amendments are made:
(1) Section 9 shall be replaced as follows:
“9. Telematic transmission of data on cross-border transactions
- 9.1 With reference to transactions involving the supply of goods and services made and received, as of 1 January 2022, to and from parties not established in the territory of the State, resident VAT operators transmit the data to the Revenue Office using the format set out in point 1.3 of this measure and send the files to the Interchange System according to the compilation rules provided by the technical specifications attached to this measure.
- 9.2 The communication referred to in point 9.1 above is optional for all operations for which a customs bill has been issued and those for which electronic invoices have been issued or received according to the rules established in the previous points.
9.3 For operations carried out towards subjects not established in the territory of the State, the transmission of the files mentioned in point 9.1 is carried out within the terms of issue of the invoices or documents certifying the receipts. For transactions received from parties not established in the territory of the State, the transmission of the files referred to in point 9.1 is carried out by the fifteenth day of the month following that of receipt of the document proving the transaction or of execution of the transaction”.
REASONS
With the measure of the Director of the Revenue Agency No. 89757 of April 30, 2018, and subsequent amendments, were defined – among others – the technical rules and deadlines for the telematic transmission to the Revenue Agency of the data of cross-border transactions, provided for in Article 1, paragraph 3-bis, of Legislative Decree No. 127 of August 5, 2015.
The technical specifications to the aforementioned measure, governed two alternative modes for the transmission of data of cross-border transactions to the Revenue Agency: the first mode provided for the preparation and quarterly sending of a file containing the punctual tax data of all transactions made and received from and to foreign operators in the quarter of reference; the second mode provided for the preparation and sending, for each active transaction, of a file in compliance with the layout and technical rules of electronic invoicing, to be transmitted to the Interchange System, setting the field of the layout “recipient code” with a conventional value (XXXXXXX).
Article 1, paragraph 3-bis, of Legislative Decree no. 127 of August 5, 2015 was amended by article 1, paragraph 1103, of Law no. 178 of December 30, 2020, providing that, with reference to transactions carried out from January 1, 2022, the data on cross-border transactions are transmitted exclusively using the Interchange System and the electronic invoice file format, with different deadlines for active and passive transactions: for the former, the transmission is carried out within the deadlines for the issue of the invoices or documents certifying the receipts; for the latter, the transmission is carried out within the fifteenth day of the month following the month in which the document proving the transaction is received or the transaction is carried out.
In view of the above, this measure brings the technical rules for the transmission of data on cross-border transactions into line with the regulations in force.
Regulatory references
a) Attributions of the Director of the Revenue Agency:
– Legislative Decree no. 300 of July 30, 1999 (art. 67, paragraph 1; art. 68, paragraph 1);
– Statutes of the Revenue Agency (art. 5, paragraph 1; art. 6, paragraph 1);
– Administrative Regulations of the Revenue Office (art. 2, paragraph 1);
– Decree of the Minister of Finance dated December 28, 2000, published in Official Gazette no. 9 of January 12, 2001.
b) Reference legislation:
– Law no. 212 of July 27, 2000, containing provisions regarding the taxpayer’s rights statute;
– Legislative Decree no. 127 of August 5, 2015, setting forth provisions on electronic invoicing and telematic transmission of the data on receipts;
– Provision of the Director of the Revenue Agency no. 89757 of April 30, 2018, which identifies the technical rules for the issuance and receipt of electronic invoices for the supply of goods and provision of services made between persons resident, established or identified in the territory of the State and for the related changes, using the Interchange System, as well aś for the telematic transmission of data of the transactions of cross-border supply of goods and provision of services and for the implementation of the further provisions referred to in Article 1, paragraphs 6, 6bis and 6ter, of Legislative Decree No. 127 of August 5, 2015;
– Provision of the Director of the Internal Revenue Service No. 524526 of December 21, 2018, making amendments to the Provisions of the Director of the Internal Revenue Service dated April 30, 2018 and November 5, 2018;
– Measure of the Director of the Internal Revenue Service No. 107524 of April 29, 2019, making amendments to the Measure of the Director of the Internal Revenue Service of April 30, 2018, as amended by the Measure of the Director of the Internal Revenue Service of December 21, 2018;
– Measure of the Director of the Internal Revenue Service No. 164664 of May 30, 2019, making amendments to the measure of the Director of the Internal Revenue Service of April 30, 2018 as amended by the Measures of the Director of the Internal Revenue Service of December 21, 2018 and April 29, 2019;
– Order of the Director of the Internal Revenue Service No. 738239 dated October 30, 2019, making amendments to the Order of the Director of the Internal Revenue Service dated April 30, 2018 as amended by the Orders of the Director of the Internal Revenue Service dated December 21, 2018, April 29, 2019 and May 30, 2019;
– Order of the Director of the Internal Revenue Service No. 1427541 dated December 17, 2019, amending the Order of the Director of the Internal Revenue Service dated April 30, 2018 as amended by the Orders of the Director of the Internal Revenue Service dated December 21, 2018, April 29, 2019, May 30, 2019 and October 30, 2019;
– Order of the Director of the Internal Revenue Service No. 99922 dated February 28, 2020, amending the Order of the Director of the Internal Revenue Service dated April 30, 2018 as amended by the Orders of the Director of the Internal Revenue Service dated December 21, 2018, April 29, 2019, May 30, 2019, October 30, 2019, and December 17, 2019;
– Order of the Director of the Internal Revenue Service No. 166579 dated April 20, 2020, amending the Order of the Director of the Internal Revenue Service dated April 30, 2018 as amended by the Orders of the Director of the Internal Revenue Service dated December 21, 2018, April 29, 2019, May 30, 2019, October 30, 2019, December 17, 2019 and February 28, 2020;
– Revenue Service Director’s Order No. 185115 dated May 4, 2020, amending Revenue Service Director’s Order of April 30, 2018 as amended by the Measures of the Director of the Revenue Agency of December 21, 2018, April 29, 2019, May 30, 2019, October 30, 2019, December 17, 2019, February 28, 2020 and April 20, 2020.
The publication of this measure on the website of the Revenue Agency takes the place of the publication in the Official Gazette, pursuant to Article 1, paragraph 361, of Law 244 of December 24, 2007.
Rome, 28 October 2021
THE DIRECTOR OF THE AGENCY
Ernesto Maria Ruffini
Digitally signed
