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Assonime Proposes Amendment to VAT Base Calculation for Barter Transactions Based on Contract Value

  • Assonime has proposed an amendment to Article 13 of DPR 633/72 regarding VAT taxable base in barter transactions.
  • The proposal was presented during a hearing at the Senate Finance Committee on the conversion bill of DL 38/2026.
  • The suggested change concerns determining the VAT base based on the contractual value.

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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