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Esterometro Will End In 2022


The Senate has approved the 2021 Budget Law on the last day of 2020. According to the budget law, Sistema di Interscambio or the exchange system of invoices will replace Esterometro.

Esterometro is a tax reporting scheme. The resident taxpayers report the invoices exchanged with the non-resident companies. The reporting is quarterly.

Since 2019, every Italian taxpayer must use the exchange system (SdI) to exchange invoices electronically with other Italian taxpayers. The only exception was foreign transactions including intra-community ones. The new update of the SdI version 1.6.1 enables voluntary reporting of the all foreign invoices sent and received. If the taxpayer reports all these invoices by SdI, the esterometro reporting is not needed for the year 2021. This process becomes obligatory as of 2022.


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