- 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.