Legislative Decree No. 192 published in Italy’s official gazette on 30 November 2021 implements two of the VAT “quick fixes” in connection with intra-EU supplies agreed upon at the EU level (EU Directive 2018/1910) into Italian domestic law as from 1 December 2021. The provisions relate to the simplified and uniform treatment of call-off stock and uniform rules to simplify chain transactions.
Source Deloitte
