- The Circular provides additional clarifications regarding, among others, intermediaries; tax advantage and the main benefit test; timing for communication; penalties; reporting items; and hallmarks.
- Understanding these provisions is essential to ensuring proper reporting of cross-border arrangements under Italy’s domestic law.
Source EY
Latest Posts in "Italy"
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Briefing Document & Podcast: Italy’s E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Key Details
- Standard VAT Rate Applies to Hearing Aid Repairs; Reduced Rate Only for Sales, Not Services
- Italian Tax Authorities Clarify VAT Duties of Fixed Establishments in EU Contract Negotiations
- No VAT Deduction for In-House Companies Donating Works Free to Sole Shareholder Municipality
