The group VAT payment procedure also applies to companies resident in other Member States, provided they meet the requirements set out in the Ministerial Decree of 13 December 1979 and identified for VAT purposes in Italy. A non-resident person who intends to participate in a group VAT settlement can exercise the option by identifying themselves in Italy promptly and submitting the VAT form 26 within the tax settlement deadline for the month of January. The identification for VAT purposes in Italy of the participants in the group liquidation procedure is a requirement that must exist starting from 1 January of the year in which itis intended to be applied.
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