- EU Court of Justice ruled that for periodic or continuous services, VAT becomes due at the end of the payment period
- Legal fiction simplifies tax point determination for services provided over time
- Italian Supreme Court has similar rule for periodic services to non-resident businesses
- Italian interpretation defers invoice issuance until payment, unless signs of tax avoidance
- Article suggests aligning Italian rules with EU directive for clarity on VAT timing for services
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.
