- The taxpayer submitted a query regarding the application of specific tax regulations.
- The company specializes in logistics and shipping services for fairs and events.
- Participation in tenders requires a tax compliance document known as DURF.
- The company conducted an internal review of its tax payments over the last three years.
- Despite meeting other requirements, the company did not meet the 10 percent tax payment threshold relative to its declared income.
- The company requests that theoretical VAT on non-taxable operations be included in the calculation of the payment requirement.
- The company argues that many of its operations are non-taxable due to their nature related to export and temporary import activities.
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.