Available detailed instructions prior to the introduction of electronic invoicing starting from 1/01/2019
Working with our network of member firms, we have compiled a global guide of indirect tax systems in key countries and how you can get further support
Simonetta La Grutta is “contributor” for Italy to the new book “EU VAT Compass 2018/2019” of IBFD
The application of the split payment has been abolished to the operations carried out by professionals
The obligation to issue electronic invoices for the sale of motor fuels has been postponed to 01/01/2019
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
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