- Instructions for Model IVA/2024 specify that if a subject participating in a VAT Group incorporates a company outside the Group, the incorporating participant in the VAT Group must submit, on behalf of the incorporated external to the VAT Group, the declaration for the part of the tax year preceding the incorporation.
- This was clarified by the Revenue Agency in response to inquiry no. 52 dated February 23, 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.
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