Italy: New technical specifications published

Gabriel Pezzato
November 23, 2021

Italy has published a new Provvedimento containing updates in the technical specifications of the FatturaPA. The new technical specifications eliminate mentions to Esterometro, introduce new codes for the AltriDatiGestinali block, and include new validations.
The Provvedimento also clarifies that reporting cross-border invoice data through a FatturaPA is optional if a bolletta doganale had been issued, or if a proper cross-border invoice FatturaPA had been issued or received.
The Provvedimento and the new technical specifications enter into effect on 1 January 2022 and are available in Italian on the tax authority’s website.

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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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