The new spesometro for 2017 now biannual. This is what stated on the 16th of February by the Senate, which approved an amendment to the transitional provisions for the year 2017 of Article 4 of Decree 193/2016 regarding the communication of invoice data.
The first deadline for sending the invoice data is then delayed from 25 July to 18 September 2017 as to the data of the first half, by 28 February 2018 as to the data of the second half of 2017. Intervals and time limits for effecting the communications periodic payments will remain unchanged.
The approved changes to the spesometro, refer only to tax year 2017 and concern only the communication of invoice data. No change is instead provided for communications concerning the 2018 and subsequent tax years, that will be on a quarterly basis.
At present a decision by the Revenue Agency is expected to formalize the alignment of the deadlines for mandatory and optional reporting for those who adhere to the option, as the agency anticipated in the press release on February 7. As established by the Circular 1/2017 both communications will be identical in the manner and in the data to be transmitted.