- The option for group VAT settlement must be exercised by the controlling company in the annual tax return.
- The choice is effective for transactions starting from January 1.
- This applies to groups of companies opting for the consolidated VAT regime under Article 73, paragraph 3 of DPR 633/72.
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.
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