Esterometer, abolition postponed: in the Fiscal Decree the extension to 1 July 2022

Esterometro still alive for six months: with an amendment approved by the Commissions, the Fiscal Decree 2022 postpones the abolition of the communication of cross-border transactions.

The novelty is part of the redesigned tax package envisaged by law decree no. 146/2021, modified and integrated in various points during the examination by the Joint Finance and Labor Commissions of the Senate.

The abolition of the esterometer, initially planned to commence from 1 January 2022, is extended to 1 July 2022, the date from which electronic invoicing will also be mandatory for transactions to and from abroad.

Esterometro, abolition postponed: in the Fiscal Decree the extension to 1 July 2022

It is with the new paragraph 14-bis of article 5, introduced by the Finance and Labor Commissions of the Senate during the conversion into law of the Fiscal Decree 2022, that the extension for the abolition of the esterometer from the 1st January to 1 July 2022.

For data on transactions relating to the sale of goods and the provision of services by and to foreign operators the quarterly communication remains in force for another six months. Only from 1 July 2022 will the electronic invoice standard be adopted also for foreign operations.

A step which, precisely in view of the start-up as of January 1 next foreseen by the 2021 Budget Law, had already been regulated by the Revenue Agency.

The provision of 29 October 2021 had provided the technical indications to be followed for the transition from the esterometer to the obligation to send to the ES of cross-border transactions, a step whose effective date has now moved forward.

Esterometer, with the abolition from 1 July 2022, the electronic invoice is mandatory

What will change therefore starting from July next year? Except for further postponements and news, to send the data relating to cross-border transactions to the Revenue Agency, the Interchange System will be used, the channel through which the electronic invoice data currently transit.

If until 30 June 2022 the transactions relating to foreign operators will have a dedicated fulfillment, from the following day the transmission of the electronic invoice data through the ES will also be necessary for documents relating to transactions for the sale of goods and services of services performed and received for subjects located outside the national borders.

As indicated by the Revenue Agency:

- * for active operations, the sending is made within the terms of issuing the invoices or documents certifying the payments (12 days, except for specific rules);
- * for passive transactions, the transmission is carried out by fifteenth day of the month following after the receipt of the document proving the transaction or the execution of the transaction.

It will not be mandatory to send the data of the operations for which a customs bill has been issued and those for which electronic invoices have been issued or received to the Exchange System.