Since 1 July 2022, Italy no longer uses a separate periodic Esterometro return. Cross-border invoice data is transmitted through SDI on a transaction-by-transaction basis: outbound data uses the applicable ordinary sales document types and foreign-recipient routing, while inbound purchases use TD17, TD18 or TD19 as applicable. TD28 is reserved for the limited cases defined by the current Agenzia delle Entrate guide.
At a glance
- What it is: Transaction-level cross-border data transmission through SDI (former Esterometro)
- SAP scope: SD billing, FI invoices, tax data, customer and vendor master data, XML output and SDI workflow
- Key risk: Do not mix outbound sales, inbound TD17/TD18/TD19 and limited TD28 scenarios
- Related mandate: Italy FatturaPA and SDI integration
- Verified: 10 July 2026
Executive Summary
| Mandate | Transaction-level cross-border data transmission through SDI (former Esterometro) |
|---|---|
| Current status | In force since 1 July 2022; the separate periodic Esterometro return is no longer used |
| Outbound | Transmit applicable cross-border sales data through SDI within the invoice-issuance deadline, using the relevant ordinary sales document type and foreign-recipient routing |
| Inbound | TD17 for services from abroad, TD18 for intra-EU acquisitions of goods, TD19 for other purchases of goods from non-residents; generally by the 15th day of the following month |
| TD28 | Only for the specific cases listed in the current AE guide; not a general cross-border purchase type |
| SAP impact | SD billing, FI invoices, tax data, customer/vendor master data, XML output and SDI-related workflow |
SAP Readiness Questions
- Which outbound cross-border sales scenarios and ordinary document types apply?
- Can SAP distinguish inbound TD17, TD18 and TD19 scenarios from the limited TD28 cases?
- Can source data support the required SDI XML fields and timing?
- How are SDI responses, corrections and late or rejected transmissions monitored?
How S4FN Can Help
S4FN can review outbound and inbound cross-border invoice flows, TD17/TD18/TD19/TD28 classification, mapping assumptions, SDI workflow, exception handling and implementation prerequisites.
Official source
Agenzia delle Entrate — Guide to FatturaPA and cross-border document types, version 1.10
Regulatory content verified: 10 July 2026.
Review Italy Cross-Border Reporting in SAP
Discuss outbound and inbound scenarios, document types, source data and SDI implementation with S4FN.
Verified on: 10 July 2026. Confirm the current legal scope, authority technical package and SAP-supported scenario before implementation.