Non-Taxable VAT Operations Excluded from DURF Payments; Consider Reverse Charge and Split Payment VAT

• Non imponibili IVA operations are excluded from DURF payments
• Consider VAT for reverse charge and split payment operations
• Non-imposable VAT operations do not count towards the 10 percent threshold for DURF
• The Italian Revenue Agency clarified this in response to a query
• Obligations are set by Article 17-bis of Legislative Decree 241/97
• Contractors must provide payment copies for tax withholdings
• Obligations do not apply if certain conditions are met
• The 10 percent threshold includes VAT for reverse charge and split payment operations

Source: eutekne.info

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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