Updates on electronic invoicing

VAT Alert

From 1st July electronic invoices must be issued also for the supply of fuel

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Communication of data of invoices issued and received

VAT Alert

Simplifications introduced as regards the filing terms and data to be communicated

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Simplifications for INTRASTAT listings

VAT Alert

In 2018 new simplified rules have been introduced for filling-in and submitting Intrastat lists

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Rules on split payment for 2018

VAT Alert

The decree related to the 2018 Budget Law further extended the subjects concerned by the rules on split payment

EU triangulation: transport and non-taxable operations

VAT

In EU triangular transactions, only the last of the three transactions is taxed, in the MS of destination, and the final client is liable for VAT

European indirect tax group wins collaboration award

VAT

Eight years ago, leaders from several European countries took the initiative to improve cross-border collaboration in order to better serve our international clients.

Clarifications on subjects that can set up a VAT Group

Article

In circular letter no. 19/E the Revenue Office analyses the VAT Group regulation, including the subjects that can set up a VAT Group

Final VAT system for cross-border trade in the EU

VAT

The European commission presented the proposal for a Directive COM (2018) 329, towards the constitution of a final VAT system for trade within the EU

Tax Decree: updates on VAT

VAT Alert

Law Decree dated 23 October 2018, no. 119 includes some tax measures concerning VAT

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VIES registration: mandatory or optional fulfilment?

VAT

The VIES registration is deemed a formal requirement that should apply only to the transfer of goods.