Product Update 403: SPESOMETRO reports supported (Italian legislation)

Italian authorities have introduced a new regulation whereby companies are required to submit a report known as SPESOMETRO. These reports are required by the local tax authorities to be submitted annually in April, whereby companies are required to report on the invoices with a total of EUR 3,000 and above (excluding VAT). Reports must be generated for the following years:

• For year 2010, invoices worth EUR 25,000 and above.
• For year 2011 onwards, invoices worth EUR 3,000 and above.

The changes are as follows:

• Menu path
• Spesometro screen
• Generating final reports
• Generating trial reports
• VAT number and fiscal code
• Deleting and regenerating of files
• Reporting of credit notes
• Blacklisted countries

Note: The SPESOMETRO report is not required for year 2009 and earlier, and you can define the amount limit.

Menu path

The report can be generated at Finance à Reports à Italian functionality à Spesometro.

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Spesometro screen

The Spesometro screen allows you to filter the invoices.

The list of debtors and creditors in the Account field will be displayed only if the country of the debtor or creditor is not blacklisted (see the table under Blacklisted countries), and the country of the debtor or creditor is not from the European Union countries (if you have not selected the European Union member state check box under the Basics tab in the Intrastat section at System à General à Countries à Countries, after clicking New).

The Exclude VAT field has been added. If you click Select, all the tax codes with VAT tax type will be displayed, and you can select the VAT code(s). However, the VAT codes that you have selected will be excluded from the calculated Amount excl. VAT and VAT amount in the report. Only VAT tax types will be included in the report.  

The following screen will be displayed if Generate or Export is clicked:

You can also assign a specific payment method to the invoice(s) by clicking Assign in the Invoice list screen. The options are Single, Multiple, and Periodical. If a payment method is not assigned to the invoice, the payment method will contain Single in the SPESOMETRO report.

The selected invoice(s) in the Invoice list screen that is marked with will be saved for future use.

The Export button in the Invoice list screen allows you to export the selected invoice(s) to Microsoft Excel.

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Generating final reports

Once the final report has been generated (by selecting Final at Type in the Invoice data screen), the text file will be saved in the folder that you have selected at Directory in the Invoice data screen. The generated report can be viewed at CRM à Entries à Documents.

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Generating trial reports

If you have selected Trial at Type in the Invoice data screen, the text file will be saved in the folder that you have selected at Directory in the Invoice data screen.

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VAT number and fiscal code

If the debtor or creditor has both the VAT number and fiscal code defined, the VAT number will be used. However, if both the VAT number and fiscal code are not defined, the error message “Not found: VAT number / fiscal code” will be displayed, and the report will not be generated.

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Deleting and regenerating of files

You can delete the generated text files at CRM à Entries à Documents. The deleted text files will then be displayed in the Invoice list screen, and can be re-generated.

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Reporting of credit notes

There is no link to the original invoices for the sales and purchase credit notes. Thus, you can select the credit notes that you want to be included in the report. In the generated text file, credit notes will be displayed in the correction lines, starting with “4” for the Italian counterparts, and “5” for the foreign counterparts.

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Blacklisted countries

The blacklisted countries are:

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