- A single VAT declaration must be filed for operations before and after a pre-pack arrangement.
- The declaration must include operations before the date of the decree admitting the arrangement and operations after.
- The Italian Revenue Agency confirmed this in a video conference, aligning with the instructions of the declaration form.
- The solution is consistent with Article 8, paragraph 4 of Presidential Decree 322/98, which distinguishes operations before and after the start of bankruptcy or compulsory liquidation procedures.
- For these procedures, the declaration is filed by the liquidators.
- The Agency also clarified the deadline for submitting the “esterometro” (communication of cross-border transactions) for purchases from EU taxable persons.
- The deadline is the 15th day of the month following the receipt of the invoice or the performance of the transaction.
- This aligns with the registration deadlines for intra-Community purchases and services from other EU countries.
- The Agency also provided clarification on the proof of intra-Community supply.
- A new provision in Legislative Decree 87/2024 introduces a new deadline for proving intra-Community supply.
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.
