Outline of legislative decree implementing Directive (EU) 2017/2455, articles 2 and 3, and Directive (EU) 2019/1995
Source finanze.gov.it
Outline of legislative decree implementing Directive (EU) 2017/2455, articles 2 and 3, and Directive (EU) 2019/1995
Source finanze.gov.it
Although the regulatory provision ‘concerns only active transactions, there are no obstacles to a mirror reading of the same in relation to passive transactions carried out by the building organization”...
The 2021 Budget Law in art. 1 paragraph 1102 modifies the terms of registration of active invoices for VAT taxable persons, which on option pursuant to art. 7 of Presidential Decree 542/99 carry out periodic payments on...
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