Deadline September 28, 2017: communication to Revenue Agency

The first deadline for sending the invoice data to the Revenue Agency is 28 September 2017 as to the data of the first half, by 28 February 2018 as to the data of the second half of 2017.

These changes refer only to tax year 2017 and concern only the communication of invoice data. No change is instead provided for communications concerning the 2018 and subsequent tax years, that will be on a quarterly basis.

The data must be sent electronically in analytical form to Italian Revenue Agency.