In order to simplify relations with tax agencies, the Budget Law 2021 established the abolition of the Esterometer as of 01/01/2022.
From January 1, 2022, a single transmission channel, the Interchange System, will then be used.
The SDI will be used both to transmit electronic invoices to foreign countries (with recipient code XXXXXXX ) and to send data on foreign transactions to the Agency, again using the same layout.
Transactions “to and from” abroad will therefore ALL have to be reported to the SDI using the Electronic Invoice layout using the new TD16 – TD17 – TD18 – TD19 documents for the passive cycle.
The introduction of these new codes, each dedicated to a specific context, will enable the reporting of VAT data on foreign passive and reverse charge Internal Invoices exclusively through the submission of an active supplementary invoice or self-invoice.
In this way, the Internal Revenue Service will be able to:
- Making available increasingly accurate and complete drafts of periodic VAT settlements and annual VAT returns
- Eliminate certain requirements (so-called esterometer)
- Making available drafts of the records referred to in Articles 23 and 25 of Presidential Decree VAT 633/1972
WHAT ARE THE DOCUMENT TYPES AND THEIR MEANING
- TD16 To be used for internal reverse charge
- TD17 Integration/self-billing for purchase of services from abroad.
- TD18 Supplement for intra-EU purchases of goods
- TD19 Supplement/self-invoice for purchase of goods ex art. 17 c. 2 Presidential Decree 633/72
ARCA version 2/2021 already contains the above adjustments, and we will be giving communications and webinars in the coming weeks to better explain the use of these new documents in ARCA EVOLUTION.
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