Resolution no. 79/E/2021 – Taxable amount for VAT purposes of purchase of NPLs

With Resolution no. 79/E of December 31, 2021, the Italian tax authorities, for the first time, have provided guidelines on the identification of the taxable amount for VAT purposes in relation to supplies involving the purchase of non-performing receivables (hereinafter also “NPLs”).

Source PwC

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