If the heirs of the deceased professional cannot issue the invoice relating to the credits accrued by the deceased against a bankrupt company, because the VAT number of the same has ceased, the client, in the case in question the bankruptcy trustee of the debtor, may issue a electronic self-billing via SDI, only if the “batch” has not ceased for more than five years.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- Impact of Invoicing Without Payment: Understanding the Principle of VAT Formality
- Deadline Extended for Issuing Credit Notes in Insolvency Proceedings, Clarifies Italian Tax Agency
- Cultural Services Exempt from Taxation: Guided Tours Qualify, Bridge Crossing Does Not
- Delays in Contracts: Payments to Contractors Subject to VAT, Not Compensation
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
