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Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained

  • Increasingly, non-associated professionals share office spaces and related costs.
  • One professional initially pays the expenses, then recharges (re-invoices) the others.
  • The main issue is how to correctly apply VAT to these re-invoiced expenses.
  • The Italian Revenue Agency has provided clarifications on the applicable VAT rules for these transactions.

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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