Italy Abolition of mandatory registration for B2C electronic invoices in the fiscal drawer 12 December 2023
Italy Immediate exit from the flat-rate scheme: the cost of goods is net of recoverable VAT 11 December 2023
Italy Tax implications of a third party paying the invoice: deductible VAT and deductible cost? 11 December 2023
Italy Limitations on VAT deduction for gifts to employees: understanding the tax implications 11 December 2023
Italy Trust with Autonomous Relevance for VAT: Implications of Asset Transfer to Trust 08 December 2023
Italy Extension of VAT exemption for aesthetic surgery for diagnosis and treatment purposes 08 December 2023
GermanyItalyPolandSpainUnited Kingdom VAT Corrections and Disclosures in the EU/UK: Ensuring Compliance and Avoiding Pitfalls 07 December 2023
Italy AIDC clarifies the taxable event for VAT services: the moment of material execution 07 December 2023
Italy When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972 07 December 2023
Italy Immediate exit from the flat-rate scheme: the cost of goods is net of recoverable VAT 07 December 2023
Italy Trust with Autonomous Relevance for VAT: Implications of Asset Transfer to Trust 07 December 2023
Italy Export of Artworks Not Immediately Proven: Conditions for VAT Exemption for Auction Houses 06 December 2023
Italy Import VAT Exempt from Customs Sanctions: Cassation Confirms Internal Tax Nature 06 December 2023
Italy Import VAT excluded from customs sanctions: Cassation confirms internal tax nature 06 December 2023
Italy Deadline of 31st December for 10% VAT on pellets, uncertainties for agricultural producers 04 December 2023
Italy E-invoicing obligations for flat-rate entities in Italy: Implementation and Requirements 04 December 2023
Italy Italy Gazette Publishes Law Supporting Businesses and Households Amid Rising Energy Prices 01 December 2023
Italy Purchase of Tax Credits from Fiscal Bonuses: Clarification on Tax Qualification 01 December 2023
Italy Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy 30 November 2023
Italy New reporting obligations for payment service providers with reference to cross-border payment (“CESOP”) 29 November 2023
Italy Italy Implements New Rules in 2024 to Combat VAT Fraud in Cross-Border E-Commerce 28 November 2023