Italy The “reverse charge” mechanism applicable to the sale of electronic products – recent clarifications from the Italian tax authorities 20 December 2021
European UnionItaly Council Implementing Decision allowing Italy to apply mandatory B2B E-Invoicing till Dec 2024 published 18 December 2021
Italy Clarifications from the Italian tax authorities on some aspects of the special scheme “One Stop Shop” (OSS) 13 December 2021
CyprusCzech RepublicEstoniaItalyLithuaniaPolandSpainUkraineUnited Kingdom VAT cuts to help with electricity bill during fuel crisis 13 December 2021
European UnionItaly Flashback on ECJ Cases – C-228/05 (Stradasfalti) – VAT Committee need to be consulted if a Member State want to restrict VAT deduction of capital goods 09 December 2021
Italy New E-Reporting rules coming into force – FatturaPA for cross-border invoice to be delayed to July 2022 09 December 2021
Italy Circular on the temporary reduction of the VAT rate on qualifying supplies of natural gas 08 December 2021
Italy Use of VAT ID attributed to the permanent establishment following the transfer of the taxpayer’s name 04 December 2021
Italy Italy Converts Temporary Super-Reduced VAT Rate for Natural Gas Supplies into Law 03 December 2021
Italy Entry of invoices to and from abroad in the Exchange System and abolishment Esterometro has been postponed till July 2022 02 December 2021
Italy Parliament Enacts Temporary Reduction of VAT Rate on Qualifying Supplies of Natural Gas 30 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to a UK VAT Group 25 November 2021
European UnionItaly Flashback on ECJ Cases – C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed taxpayers 21 November 2021
Italy Refund of VAT and invoice issued by mistake or with errors, the same VAT taxable person can not issue a credit note. 20 November 2021
Italy E-invoices in Italy: further extension of the application deadline to 31 December 19 November 2021
BrazilHungaryItalyWorld Real-time reporting models compared (Brazil, Hungary, Italy) 15 November 2021