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5 Major Developments in Italy

5 Major Developments in Italy


Bad Debts (Relief for Underpaid Sales Invoices)

Composite Supply

Cryptocurrency and NFT

DAC7

Deduction (Input Tax Credit)

Digital Services Tax

E-Commerce / Electronic Services

E-invoicing

ECJ (European Court of Justice)

Environmental Tax

Excise

Exemption

Export

Fiscal Representation

Fiscalization

Fixed Establishment

Flat Rate Schemes

Fraud / Tax Evasion

Importation

Intra-Community Transactions

Intrastat

Invoice

Legislative Change

Liability (Reverse Charge/Withholding)

OECD (Organisation for Economic Co-operation and Development)

One Stop Shop

Place of Supply

Rate

Real Estate/Immovable Property

Real Time Reporting/Continuous Transaction Controls

Refund

Registration

Reporting / Compliance

SME (Small and Medium- Sized Enterprises)

Supply of Goods

Supply of Services

Tax Point (When the Chargeable Event Occurs)

Taxable Amount

Taxable Person

Taxable Transaction

Tax Authorities / Penalties

TOGC (Transfer of a Going Concern)

Triangulation

VAT Group

VAT Identification Number

VATUpdate Content

ViDA

Vouchers

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