With the replies to ruling no. 91 of January 19, 2023 and No. 157 of January 24 2023, the Italian tax authorities provided clarifications on the treatment applicable for VAT purposes (and, in reply to ruling no. 91, also for registration tax purposes) to the transfer of assets existing in the territory of the State forming part, respectively, of a partial demerger and a merger by incorporation occurred abroad between companies resident in European Union without a permanent establishment in Italy.
Source PwC
Latest Posts in "Italy"
- Import Fee on Small-Value Goods Delayed Until June 2026 for System Upgrades
- New VAT Guidelines for Exchange Transactions Effective January 2026: Key Changes Explained
- VAT Declaration Error Does Not Invalidate Plafond: Non-Taxable Regime Still Applies
- 10% VAT Rate Confirmed for Waste Transport Services Regardless of Final Disposal Destination
- Italy Uncovers €500M VAT Carousel Fraud Involving 64 Suspects and International Shell Companies
