Sending invoice data and spesometro: Revenue Agency clarifications

The Revenue Agency, on February 7, 2017, issued the Circular no. 1/E aiming at clarifying its Ordinance adopted on October 28th regarding the technical rules for the transmission of invoice data.

This Circular deals with matters not considered so far about the correct compilation of the “Invoice Data” file, in xml format, and about the communications to be transmitted online to the Agency.

In particular, it provides details about the information to be included for the correct compilation of “invoice data” file tracks, and further details on specific case studies such as: customs bills, transactions subject to the reverse charge (intra-Community and internal), non-EU operations, the invoice data recorded with the summary document (bills of less than 300€).

As to the “Spesometro” the Agency, besides indicating those who are excluded (in whole or in part) from the obligation to send, clarifies that the obligation of invoice data communications for all invoices sent via the system Interchange (SDI) is considered fulfilled, regardless of the subject adhered whether or not to the option to obtain the tax incentives provided by the regulations.

Consequently the Public Administrations, still subject to the obligation of spesometro, will only have to send the data of invoices issued to entities different from other public bodies.

In the press release the Agency reaffirms its intention to align the submission due dates for those who will adhere to the option and for those who will not.

The issue of sending the invoice data is very delicate and requires great care, even taking into account the sanctions that may be incurred. Therefore the compliance with the technical regulations of the invoice data transmission requires the use of appropriate tools: in this scenario Siav offers a real hub for billing that handles all the technological aspects in sending XML invoice data, and allows the gradual transition from an analogue to a digital billing cycle.