Italian "Spesometro" Changes? - Article 21 of Decree 78/2010 (Italian Invoices Above Threshold)
The Italian government is considering a wide range of changes for “Spesometro” 2012 & 2013 reporting. Is anyone aware of the specific filling requirements in Italy for the November 12th 2013 deadline?
This is all I could find:
Article 21 of Decree 78/2010 (later amended by Article 2 paragraph 6 of Decree 16/2012) introduced the obligation to notify the Inland Revenue of significant transactions for VAT purposes ("spesometro").
In its first version, the regulations prescribed for the VAT subjects, the communication of supplies of goods and services, given or received, with a value equal to or greater than EUR 3,000, net of value added for the operations documented by invoice, or € 3,600, inclusive of VAT, with regard to transactions not documented by invoice.