- Legislative Decree no. 13 (dated 12 February 2024 and published in the official gazette on 21 February 2024) introduced new rules for Italian fiscal representatives of non-EU companies.
- The new rules are designed to fight fraudulent use of the value added tax (VAT) exemption on imports under article 143(1)(d) of EU Directive 2006/112/EC.
Source KPMG
Latest Posts in "Italy"
- Italian Supreme Court Clarifies Double Time Limit for Sanctions in Reverse Charge VAT Cases
- Italian Revenue Agency Clarifies VAT Reverse Charge Eligibility for Gold Materials as Finished Products
- Italian Revenue Agency Clarifies Input VAT Deductions for Liquidation-Related Services in Letter No. 251/2025
- Italian Company in Voluntary Liquidation Can Deduct VAT on Purchases Despite Exempt Activities
- Italy’s Law 207/2024 Grants Tax Benefits for Asset Transfers to Shareholders
