- Credit assignment between VAT and registration tax: what is convenient
- Money credit assignment can be financial operations subject to VAT exemption or non-financial operations excluded from VAT
- In the first case, there may be implications for deduction and registration tax if the act is registered
- In the second case, when the operation is excluded from VAT, the act is subject to registration and taxed at a fixed rate of 0.50%
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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