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Reverse charge until December 31, 2026

Directive no. 2022/890, which extends – until 31 December 2026 – the period of application of the optional reverse charge mechanism relating to the sale of certain assets and the provision of certain services at risk of fraud. The Quick Reaction Mechanism (QRM) against VAT fraud is also extended until the end of 2026.

Source: ipsoa.it

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