- 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.
Source: ipsoa.it
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.
