In Italy, the Value Added Tax is referred to as the Imposta sul Valore Aggiunto (IVA) and was initiated in 1972, largely under the Presidential Decree No. 633. The EU VAT Directives have been integrated into Italian VAT regulations, with Italy being a founding member of the EU. Italian VAT laws are supported by case law and further detailed by administrative guidelines that list various VAT compliance standards. The VAT system in Italy is supervised by the Ministry of Finance.
Italy is a member state of the European Union and is required to follow the EU’s Value-Added Tax (VAT) legislation. This legislation has been standardized across the EU, including Italy, to create a level playing field for businesses and consumers across the region.
Source GVC
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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