Since 1 January 2019, Italy has withdrawn the requirement for resident and non-resident Italian tax payers to complete the Spesometro quarterly / bi-annual sales and purchase invoice listing. It is now replaced by a new monthly filing, the “Esterometro”, a cross-border VAT transaction report which intend to acquire information related to the transactions performed from 1 January 2019 that do not fall within the scope of the SdI (Sistema di Interscambio or Data Interchange System).
According to the legislation, taxable persons who are not established in Italy, even if they are VAT registered, are not obliged to issue electronic invoices nor required to electronically submit the Esterometro.

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