As you know, from 1 January 2019, in conjunction with the introduction of the electronic invoice, the communication of cross-border transactions (cd) was introduced. “esterometer”). In practice, it is the obligation to communicate via telematics all active and passive transactions with individuals residing in EU or non-EU countries, in a manner similar to what was previously envisaged in the meter. These transactions are generally not documented by the electronic invoice and therefore the data contained in them are not automatically acquired by the financial administration.
The obligation to send the foreign meter applies to all VAT liabilities established in Italy (professionals/businesses residing in Italy or foreign entities with stable organization in Italy) for transactions made or received by persons not established in Italy, regardless of whether they are economic operators or private entities (including non-commercial entities).
On the conversion into law of D.L. 124/2019 (tax decree linked to the 2020 budget law) it was envisaged that: “Telematic transmission is carried out quarterly by the end of the month following the reference quarter”.
The new quarterly periodicity, according to a news given by the Revenue Agency during a conference organized by accountants in Milan should also apply to 2019 so that the november and December foreign meter can be presented by January 31, 2020. It is hoped that this interpretation will be clarified officially, because the text of the rule does not clearly state this interpretation.
Pending the desired clarification for 2020, the sending time becomes less tight as the monthly transmission changes to:
2. by the end of the month following the reporting quarter.
It will then go from a number of submissions potentially at least twelve to a maximum of four transmissions, provided that transactions to and from abroad were made and recorded in the reference quarter.
ESTEROMETER 2020 ESTEROMETRO DEADLINES
January – February – March 2020
30 April 2020
April – May – June 2020
31 July 2020
July – August – September 2020
2 November 2020
October – November – Dicembe 2020
1 February 2021
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