Article 3 of the Decree no. 73/2022 headed “Urgent measures regarding tax simplifications and the issue of work permit, State Treasury and further financial and social provisions” (the “Decree”) provided for the postponement to the end of the month following the one which the form refers to – instead of the 25th day of the following month – of the deadline by which INTRASTAT communications set in Article 50, paragraph 6, Decree Law No. 331/1993 can be promptly transmitted to the Customs Agency.
With the approval of the conversion law no. 122 dated August 4th, 2022 (published on the Official Gazette dated August 19th, 2022, no. 193) of the Decree, this shift was amended and the original deadline of the 25th of the following month was restored.
Source PwC
Latest Posts in "Italy"
- 10% VAT Rate for Ophthalmic Products Classified Under NC Code 3004, Clarifies Italian Tax Agency
- EU Court: VAT Triangular Transactions Apply Even if Goods Delivered to Final Customer, Not Intermediary
- VAT Deduction Allowed for Garage of Professional Office Classified as Residential Property, Supreme Court Rules
- Is VAT Payable on Intermediation Services for the Sale of VAT Credits?
- Applicable VAT Rate for Ophthalmic Medical Devices: Classification of Eye Drops and Sprays
