With circular no. 26 of 13 July 2022 , the Revenue Agency provided clarifications regarding the new rules for transmitting data on cross-border transactions (the so-called “esterometer”), introduced by the 2021 budget law. question-answer, marks the point on the regulatory evolution of the so-called ” Esterometer “, starting from article 21 of the decree law 31 May 2010, n. 78 converted, with amendments, by law no. 122, up to the new formulation of article 1, paragraph 3 – bis , of the legislative decree 5 August 2015, n. 127, as replaced by article 12 of the decree-law of 21 June 2022, n. 73, in course of conversion. Here are some clarifications of particular interest.
Source finanzaefisco.com
