- To address allegations of misconduct, it is advisable for the client to fulfill the VAT obligation.
- The 2025 budget law introduces a special VAT regime for certain logistics services.
- This regime deviates from the usual rules where the provider fulfills the VAT and passes the burden to the client.
- The new rules require the client to fulfill the VAT obligation after a three-year option exercised jointly with the provider.
- The provider remains jointly responsible for the tax.
- This option must be communicated to the tax authorities using a specific form.
- The aim is to bring forward the implementation of these provisions.
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"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?
