Esterometro

Italy's cross-border transactions report filed through the SdI.

Definition

The esterometro lists transactions with foreign (non-Italian-established) counterparties, which fall outside the domestic SdI invoice flow. Since 1 July 2022 it is no longer a dedicated file: each transaction is transmitted through the SdI in FatturaPA XML. Sales use TipoDocumento TD01 onwards; purchases use the self-billing/integration codes TD17, TD18 and TD19, filed within the deadlines set by the 2021 Budget Law.

Origin

Governed by art. 1 para. 3-bis of D.Lgs. 127/2015 and the Provvedimento Agenzia delle Entrate of 28 October 2016 (as amended), published by the Agenzia delle Entrate.

Example in context

Purchase from an EU supplier: the buyer issues an integration to the SdI — <TipoDocumento>TD18</TipoDocumento> (intra-Community acquisition of goods).

Related terms

• TipoDocumento (TD) — TD17/TD18/TD19 codes used for the esterometro.
• SdI — transmission channel since 2022.