Italy The Habitual Exporter “risks” a Penalty of 100% VAT if he Receives a Non-Taxable Invoice 01 November 2023
Italy VAT Rate for Restructuring Works Not Conditioned by CILA Superbonus: No Change to Building Title 31 October 2023
Italy Changes in Italy’s VAT rates, sales to non-EU travelers, and abusive VAT numbers from 2024 30 October 2023
Italy Ordinary or Special VAT Regime for Agricultural Activities in Italy: Which is More Beneficial? 30 October 2023
Italy VAT Rates for Extraordinary Maintenance and Superbonus in Italy: Impact on Building Titles 28 October 2023
Italy Supreme Court Allows Partial Transfer of VAT Credit Requested for Refund, but Doubts Remain 26 October 2023
Italy Penalties for Non-Compliance with Fiscalization Rules in Italy: A Comprehensive Overview 26 October 2023
Italy VAT rate for infant products returns to 10%, sugar tax and plastic tax postponed to 2024 25 October 2023
Italy Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities 24 October 2023
Italy Italy Adapts to Constitutional Court’s Ruling on Proportional Sanctions, Including VAT Paid 24 October 2023
Italy Complicated Calculation of Interest in Recognizing VAT Credit with Judgment: Cassation’s Exclusion of Article 5 of Law 29/1961 Raises Doubts 23 October 2023
Italy Electronic portal for VAT refund in Italy for non-identifying subjects: Conditions and procedures 23 October 2023
Italy Refund of VAT for non-established entities for purchases in Italy, even through electronic portal: under what conditions 22 October 2023
Italy Non-resident subject – refund of VAT for purchases made in Italy – article 38-bis2 of DPR n. 633/1972 22 October 2023
Italy IVA Non-Invoicing and Non-Submission of Declaration – Applicable Penalties and Voluntary Correction 22 October 2023
European UnionItaly Council of Ministers Approves Legislative Decree Implementing Directive on VAT Data Reporting Obligation for Payment Service Providers 19 October 2023
Italy Limits to the right of VAT deduction in the case of late ‘viewing’ of electronic purchase invoices 12 October 2023