Expanded use of TD28 for foreign communication, non-resident VAT, and anti-abuse measures introduced

• Agenzia delle Entrate allows the use of document type TD28 for foreign communication
• Resident buyer can receive invoice with “irregular” national VAT charge from non-established suppliers in Italy
• Delegated decree introduced measures to combat abuse related to the use of tax representative
• More effective compliance without penalties for purchases from non-resident with irregular VAT charge

Source: ipsoa.it

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.

---

---