- The Italian Revenue Agency clarified the timing of Article 10 of DL 84/2025.
- Companies listed in the FTSE MIB index are excluded from split payment for invoices issued from July 1, 2025.
- The split payment applies to invoices issued by June 30, 2025.
- An invoice is considered issued when transmitted to the Exchange System.
- This clarification was published in a recent FAQ in the section for Entities and Public Administration.
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.
Latest Posts in "Italy"
- Commercial Property Conversion to Residential: VAT Deduction Adjustment Required Under Italian Tax Law
- Italian Supreme Court Rules Non-Deductibility of VAT on Non-Existent Transactions for Business Income
- Exclusion of Capital Goods in Pro-Rata VAT Calculation: Recent Interpretations and Implications
- VAT Deduction Rights During Company Liquidation: Recent Clarifications and Legal Interpretations
- Legislative Decree Reforming VAT Deductions for Third Sector, Business Crisis, and Sports
