Ruling: Reduction of Assessment Time Limits – Applicability to VAT Group

• The taxpayer is part of an VAT group called “Group [BETA]” with [GAMMA] as the representative
• The taxpayer has used only traceable payment methods for transactions over €500 in 2021 and 2022
• All active invoicing with residents is done through electronic invoices via the Exchange System
• The VAT group [BETA] is responsible for all VAT matters
• For transactions with non-residents, the taxpayer used the old esterometro format until June 2022, then switched to electronic invoices via the Exchange System
• The taxpayer asks if the reduced assessment terms apply for the tax year ending December 2022
• The taxpayer also asks if they can use the remission in bonis institute for the tax year ending December 2021, as they did not communicate in the SC 2022 income model

Source: agenziaentrate.gov.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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