All resident companies in Italian are now obliged by the Italian tax office to produce an annual report detailing all individual supplies (both sales and supplies received) of goods or services above Euro 3,600 to other businesses or consumers. In this report by the taxpayer it will be possible to include the Italian Black List reporting information, and also the report on cash transactions with non-EU consumers.
The report, known as the Spesometro will have to list customer supplies either by transaction or in summary. The filing must be done on-line.
