- The split payment mechanism for listed companies has been abolished, causing interpretative and application doubts.
- A safeguard clause protects those who made errors in good faith.
- Key issue is determining the effective date of the abolition: the date of service or the invoice date.
- The fiscal legislator shows tolerance for errors post-abolition for services to listed companies.
- The abolition applies to services from July 1, 2025.
- The mechanism was abolished by D.L. n. 84/2025, specifically removing a section of the law.
Source: commercialistatelematico.com
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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