Thanks to an IPA solution based on Artificial Intelligence and Machine Learning, Maxtrino is able to import cross-border invoicing data from any ERP.
Through a simple “drag & drop” or through transmission via web service, the Maxtrino service allows the creation, management and trasmission of the electronic file in XML format, for the fulfillment of the communication obligations of cross-border transactions.
What changes in the Cross-Border communications starting from July 2022?
Starting from July 1st, 2022, the data relating to cross-border transactions must be transmitted in XML format, using the SDI (Italian Tax Hub) as the only electronic channel.
In the new procedure it is mandatory to send an XML file (in the Italian e-invoice format) using the new Document Types:
- TD17 Integration / self-invoice for the purchase of services from abroad
- TD18 Integration for intra-EU purchases of goods
- TD19 Integration / self-invoice for the purchase of goods pursuant to art. 17 c. 2 Presidential Decree 633/72
This provision therefore simplifies the obligations of VAT payers, who will have to use the SDI exclusively both for transactions with business partners resident or established in Italy and in foreign countries.
In particular, starting from 2022, the data relating to transactions received from subjects not established in Italy must be transmitted electronically by the fifteenth day of the month following that in which the document certifying the transaction was received, while the relative data Transactions carried out in relation to subjects not established in Italy must be transmitted electronically within the terms set for the issuance of the invoices (within 12 days from the moment in which the transaction is carried out for the immediate invoice and within the fifteenth day of the following month the month in which the operation is performed if the invoice is deferred).
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What is the esterometer (Cross-border invoice communication)?
The esterometer is the tool used for the electronic communication of data relating to cross-border sales of goods and services carried out and received to and from subjects not established in Italy. From 1 July 2022 the method of transmission of data relating to cross-border transactions changes; such data must be transmitted in XML format.
Who are the entities obliged to report cross-border transactions?
All taxable persons or legal entities resident or established in Italy, or those who carry out the sale of goods and the provision of services in the territory of the State and are subject to the obligation to issue an electronic invoice, are required to send with regular base to SDI a detailed report on cross-border activities.
Which invoices are subject to notification?
The main types of invoices to be sent are:
- sales invoices to non-resident subjects, for which an electronic invoice has not been issued via the SDI;
- invoices received from EU subjects;
- self-bills for services received from non-EU subjects;
- self-invoices for purchases of goods from Italian warehouses of non-EU suppliers.
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