Deferment of payments for enterprises and self-employed experiencing a turnover reduction
Deferment of payments for small enterprises
Deferment of payments for taxpayers located in qualified areas
Deferment of payments for qualifying sectors
As clarified by the Italian tax authorities with Circular n. 8 of 3 April 2020, deferments that specifically require an Italian domicile, registered office or place of business in Italy do not apply to Italian VAT registrations of non-established taxable persons.
Source: EY
