- Reduction of assessment terms does not apply to the VAT Group
- Agency of Revenue excludes favorable discipline from root
- Reduction of assessment terms limited to VAT and business income
- Requirements for benefiting from reduction of assessment terms include traceability of payments and certification through electronic invoicing
- Company in VAT Group inquired about eligibility for reduction of terms
- Company used traceable payment methods and documented operations with e-invoices
- Company sought confirmation on whether operations with non-Italian counterparts were relevant for the benefit
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.