- Corporate tax credits can be used (without any limitation amount) for the payment of taxes (eg, value added tax (VAT), IRAP and withholding taxes) and social security contributions
- Non-resident entities that applied for direct identification for VAT purposes in Italy or appointed a tax representative will need to file VAT filings and related communications (ie, Intrastat models relating to intra-community transactions, VAT returns for 2019, requests for reimbursement or quarterly settlement of the VAT credit for the first quarter of 2020 and communication of the periodic settlements of the first quarter of 2020) within the ordinary deadlines.
Source Studio Biscozzi Nobili Piazza – Legale Tributario
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