all operations for which a customs bill has been issued;

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What is the esterometro?
The esterometro is a requirement introduced starting from 1 January 2019, together with the general obligation of electronic invoicing. It is a communication relating to cross-border operations , or all those transactions that take place between economic operators resident or established in the territory of the State and subjects who do not reside within the Italian State. The purpose of the esterometro, therefore, is to provide the Revenue Agency with data relating to those operations that are not yet subject to the obligation of electronic invoicing and therefore do not pass through the Interchange System (SDI).

The reporting obligation concerns both transactions rendered and transactions australia whatsapp resource received: this means that it concerns both companies that supply goods abroad and companies that purchase them. Therefore, starting from 2019, all Italian companies had to submit the esterometro on a quarterly basis, unless the data reporting was already satisfied in another way. In particular, the esterometro reporting was not (and is not) due for:

the transactions for which electronic invoices have been issued.
That said, there are many Italian companies that use the esterometro and that, soon, will have to abandon it to familiarize themselves with the new compliance procedures.