- AIDC clarifies the moment of taxation for VAT
- The moment of the taxable event coincides with the “material” execution of the service
- The conditions for the application of the tax must be present at this moment
- The tax becomes due when the tax authority has the right to demand payment
- This is the crucial phase for issuing the invoice
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.
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