- Quadro VJ in Modello IVA 2025 focuses on reverse charge operations
- Reverse charge involves tax payment by the recipient instead of the supplier
- It ensures proper tax compliance in specific sectors and transactions
- Reverse charge applies to operations at risk of fraud or evasion
- Key areas include non-resident operations, intra-community transactions, and specific goods and services
- New 2025 law includes labor services in transport and logistics sectors, pending EU approval
- Voluntary split payment is an interim measure
Source: commercialistatelematico.com
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.
