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New rules for fiscal representatives of non-EU companies

  • 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

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