30 July 2018
During July 2018, the Italian tax authorities announced that the new real-time invoice-reporting regime due to be implemented from 1 January 2019, will only apply to Italian resident taxpayers.
As a result, non-resident Italian VAT registered businesses will not have to follow this obligation and will instead continue to file a Spesometro filing, a declaration of all of their Italian VATable sales and purchases in the country.
Please see our previous article that gives further information about how this new system will operate.
Find out more about VAT in Italy