- A recent ruling by the Italian Revenue Agency addresses when a fixed establishment (FE) for value added tax (VAT) purposes intervenes in a transaction.
- The ruling is binding for the Italian Revenue Agency exclusively with respect to the applicant but it also is very interesting for non-Italian resident persons with a VAT FE in Italy.
- This Tax Alert highlights the ruling and its implications.
Source EY
Latest Posts in "Italy"
- Reduced VAT May Not Apply to All Hotel Ancillary Services, Says EU Court
- First Mandatory POS and Cash Register Link Due by April 20 for January Electronic Payments
- VAT Refund Allowed When Debtor Is in Prolonged Insolvency, Rules Supreme Court
- New Web Service to Link POS and Cash Registers Launches, Registration Required Within 45 Days
- Increased VAT Credit Offset Limit to €70,000 for High ISA Score Taxpayers
