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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 “10 per cent threshold”), referred to in Article 17- bis , paragraph 5,letter a ), of the legislative decree 9 July 1997, n. 241, inserted by Article 4,paragraph 1, of the decree-law of 26 October 2019, n. 124, converted, withamendments, by the law of 19 December 2019, n. 157.In particular, we ask to know if, for the purposes of calculating the aforementionedthreshold, contractors, assignees or subcontractors can count ipayments relating to transactions subject to the mechanisms of the demerger ofpayments (so-called split payment ), pursuant to article 17- ter of the decree ofPresident of the Republic 26 October 1972, n. 633, and of the reverse charge(so-called reverse charge ), referred to in article 17 of the same dPR

Source: gov.it

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