Italy Penalties for Non-Compliance with Fiscalization Rules in Italy: A Comprehensive Overview 10 months ago
Italy VAT rate for infant products returns to 10%, sugar tax and plastic tax postponed to 2024 10 months ago
Italy Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities 10 months ago
Italy Italy Adapts to Constitutional Court’s Ruling on Proportional Sanctions, Including VAT Paid 10 months ago
Italy Complicated Calculation of Interest in Recognizing VAT Credit with Judgment: Cassation’s Exclusion of Article 5 of Law 29/1961 Raises Doubts 10 months ago
Italy Electronic portal for VAT refund in Italy for non-identifying subjects: Conditions and procedures 10 months ago
Italy Refund of VAT for non-established entities for purchases in Italy, even through electronic portal: under what conditions 10 months ago
Italy Non-resident subject – refund of VAT for purchases made in Italy – article 38-bis2 of DPR n. 633/1972 10 months ago
Italy IVA Non-Invoicing and Non-Submission of Declaration – Applicable Penalties and Voluntary Correction 10 months ago
European UnionItaly Council of Ministers Approves Legislative Decree Implementing Directive on VAT Data Reporting Obligation for Payment Service Providers 10 months ago
Italy Limits to the right of VAT deduction in the case of late ‘viewing’ of electronic purchase invoices 11 months ago
Italy Clarifications by the Italian tax authorities regarding the person entitled to issue credit notes in the case of subrogation according to Article 1916 of the Italian Civil Code 11 months ago
Italy Group VAT without interruption for the subsidiary incorporating external companies 11 months ago
Italy The Agency of Revenue Confirms Reduced VAT for Social Cooperatives, Even if They are Commercial ETS 11 months ago
Italy Group VAT liquidation in merger by incorporation: limitations and implications clarified 11 months ago
Italy Interpretation of the participation of a company in the group VAT liquidation after merger 11 months ago
Italy Are transactive agreements exempt from the annual limit for issuing VAT credit notes in Italy? 11 months ago
Italy Tax implications of leasing property for a non-commercial simple company in Italy 11 months ago
Italy Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services 11 months ago