- Legislative Decree no. 13 (dated 12 February 2024 and published in the official gazette on 21 February 2024) introduced new rules for Italian fiscal representatives of non-EU companies.
- The new rules are designed to fight fraudulent use of the value added tax (VAT) exemption on imports under article 143(1)(d) of EU Directive 2006/112/EC.
Source KPMG
