Peculiarities of the Republic of San Marino required the creation of a proper VAT Regulation
Ministerial Decree dated 6/04/2018 provides indications on the operating procedures of the VAT group
Proposed amendments to EU regulations for new procedures for trades between EU Member states
From 1st July electronic invoices must be issued also for the supply of fuel
Legalcommunity Tax Awards 2018: Simonetta La Grutta awarded as VAT professional of the year
The VAT Group is aimed at simplifying administration procedures in case of frequent intercompany transactions
Electronic invoicing will have positive effects on the efficiency of Tax Authorities assessments
Budget Law 2018 introduced a new fine on the transferee for the receipt of invoices bearing higher VAT
2017 European law implemented adjustments of Italian rules according to EU provisions
Simplifications introduced as regards the filing terms and data to be communicated
In 2018 new simplified rules have been introduced for filling-in and submitting Intrastat lists
The Revenue Office provided clarifications on VAT deductions and recording of purchase invoices
The decree related to the 2018 Budget Law further extended the subjects concerned by the rules on split payment
Law Decree no. 148/2017 has extended the subjects towards which suppliers must apply the split payment mechanism
The main news concern guarantee on VAT refunds, repayment of VAT not due and exports for humanitarian purposes