When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972

• The Norma di Comportamento n. 223 analyzes the moment of taxation for VAT services
• The interaction between the fact generator and the tax liability is important
• The national legislation needs to be adjusted to the indications of the European legislator
• The VI Directive states that the fact generator and the tax liability can occur at the same time
• The tax liability for VAT services occurs at the time of payment, with some exceptions
• The provisions of the D.P.R. n. 633/1972 that regulate the moment of taxation for VAT need to be rewritten.

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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