Previously due to replace the Esterometro in January 2022, the FatturaPA for cross-border flows has been postponed until July 2022. The Italian authorities have not published further details, therefore the status quo remains. In practice, this means that:
– Esterometro must still be used for reporting outbound and inbound cross-border transactions until 30 June 2022; and
– FatturaPA will replace Esterometro and be used for reporting of outbound and inbound cross-border transactions as of 1 July 2022.
Italy: FatturaPA for cross-border flows postponed
Gabriel Pezzato
December 17, 2021
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Gabriel Pezzato
Gabriel Pezzato is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Gabriel’s background is in tax, corporate and administrative law. Gabriel earned a Law degree and a specialization degree in Tax Law in his home country and has a master’s degree in International and European Tax Law from Uppsala University (Sweden).
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