Implementation of Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC as regards the special scheme for small enterprises and Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards value added tax rates (Legislative Decree – preliminary examination) (Economy and Finance)
- Approval of the cross-border VAT exemption regime for small businesses in Italy and other EU countries, with an annual turnover limit of 100,000 euros within the EU and 85,000 euros for Italy.
- It also modifies the VAT regime regarding the territoriality of the tax in streaming events or otherwise made available virtually, considering them to have been carried out in Italy if the non-taxable customer is domiciled or resident there.
- Additionally, the text approves legislative decrees implementing European standards, taking into account the opinions expressed by the competent parliamentary committees and, where applicable, by the Unified Conference and the Guarantor for the protection of personal data.
Source governo.it
See also
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