Fiscal Focus

New “Exterometer” Clarifications

Since from July 1, 2022, regulation of the communication of cross-border transactions has undergone significant changes. The so-called “exterometer” no longer consists of a quarterly communication, but of a transmission of data referring to transactions with subjects not established in Italy through the Exchange System, such as… provided for by art. 1 paragraph 3-bis of Legislative Decree 127/2015. 127/2015. Without prejudice to what has already been reported in our circular no. 11 on 12.13.2021 and in Fiscal Focus n. 12 on 06.06.2022, the most interesting clarifications provided by the Revenue Agency in circular no. 26/2022… 26/2022…

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