Source Agenzia Entrate
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The 10 percent rate applies to the provision of services relating to procurement contracts relating to restoration and conservative rehabilitation and building and urban restructuring, excluding interventions relating...
VAT exemption of the complex service deriving from the combination of the investment advisory service with the order reception and transmission service
Source Agenzia Entrate (in Italian)
Resolution 53: 10% threshold – Split payment and reverse charge – Transparency tax and group VAT settlement
Requests for clarifications regarding thedetermination “of the total payments recorded in the tax account for aan amount not less than 10 per cent of the amount of revenues or fees ” (inhereinafter, also...