Italy Incorrect application of the reverse charge: administrative sanction for each mistake 29 April 2021245 views1 min read The sanction of between 250 and 10,000 euros is due on the basis of each payment (monthly or quarterly) and with reference to each client. Sources: ipsoa.it gov.it Liability (reverse charge/withholding) Tax authorities / Penalties / Interest Reduced VAT on vehicles for persons with fiscally dependent disabilities Italian guidance re VAT OSS/import scheme
