According to the Law no. 178/2020, published on 30/12/2020 (hereinafter also “2021 budget Law”), which amended article 1, paragraph 3-bis, Legislative Decree no. 127/2015, starting from 1 January 2022, it will be mandatory to transmit to the Interchange data System of the Italian tax authorities (“SdI”) also the transactions made with non-resident counterparties.
Source PwC
