- The D.Lgs. n. 153/2023 incorporates EU indications against VAT fraud.
- The decree modifies the VAT law by adding a new Title II-bis for payment service providers (PSPs).
- The new provisions outline obligations for cross-border payments, including data retention and communication to the tax administration.
- These obligations will apply to cross-border payment services starting from January 1, 2024.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.