- Non-taxable VAT operations are excluded from DURF payments.
- International services are not subject to theoretical tax by a party other than the original debtor.
- These operations do not count towards the 10 percent threshold for fiscal account payments for DURF issuance.
- The Italian Revenue Agency clarified this in response to a query regarding a logistics company for fairs and events.
- Article 17-bis of Legislative Decree 241/97 imposes specific obligations on contractors and related parties to prevent insufficient tax withholding.
- Contractors with annual contracts over 200,000 euros must request payment delegations from subcontractors.
- Obligations do not apply if companies meet certain requirements, including a 10 percent payment threshold of declared revenues.
- The Revenue Agency previously stated that VAT related to reverse charge and split payment operations should be included in the 10 percent calculation.
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.
