- The draft budget law for 2024 in Italy includes the obligation to pay VAT with the F24 form for the registration or subsequent transfer of vehicles.
- This requirement also applies to vehicles coming from the Vatican City State and the Republic of San Marino.
- The purpose of this law is to combat tax evasion and fraud in the sector.
- The payment of VAT for vehicles purchased within the European Union must be made using the “F24 Payments with identifying elements” form, indicating the type of vehicle, chassis number, and the amount of VAT paid.
- Horizontal offsetting is not allowed according to the provisions of the Agency of Revenue on October 25, 2007.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
