Exclusions

The system excludes these transactions when you generate the Multi-Purpose VAT Communication for the Yearly List (Spesometro):

• Vouchers and invoices for imports and exports to non-European Union (EU) countries.

• Transactions for EU countries that are included on the Black List Declaration or San Marino Purchases Declaration.

• Intra-EU transactions.

• Business-to-consumer transactions paid with a credit card, electronic debit card, prepaid electronic cards when these cards are issued by a financial institution that is resident in Italy or that has a stable organization in Italy.

• Transaction assigned a payment instrument that is listed in the 74Y/PY UDC table.

• Transactions assigned a document type for which the value in the Special Handling Code field of the 74Y/DT UDC table is 2.