New obligations, in force since 1 July 2024, concerning the use of the Italian Revenue Office online services to file F24 forms, as well as the ban on offsetting taxes using said F24 forms
Art. 1, para 384, letter b) of Budget Law 2023 (Law no. 197/2022) increased the limit on cash transfers from 1,000 Euro to 5,000 Euro starting from 01 January 2023
Law Decree n° 34 released on April 30th, 2019 has now been converted by Law n° 58
Article 16 of the Law Decree n°147, released in September 2015, introduced the "special tax regime for inbound", becoming applicable in January 2016.
Law Decree no. 119/2018, containing “urgent tax and financial provisions” was turned into Law 136/2018
Law Decree dated 23 October 2018, no. 119 includes some tax measures concerning VAT
Law Decree no. 119/2018, containing “urgent tax and financial provisions” has come into force starting from 24 October 2018
Due to a change in Swiss VAT law, non-Swiss established distance selling businesses may become required to register for Swiss VAT
Available detailed instructions prior to the introduction of electronic invoicing starting from 1/01/2019
The obligation to issue electronic invoices for the sale of motor fuels has been postponed to 01/01/2019
From 1st July electronic invoices must be issued also for the supply of fuel
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 decree related to the 2018 Budget Law further extended the subjects concerned by the rules on split payment