Legislative Decree No. 87/2024 – News related to the tax penalty regime – focus on exports and intra-EU sales
On June 29, 2024, Legislative Decree No. 87/2024 revised the tax penalty regime, including changes to penalties for exports and intra-EU supplies. For indirect exports, the penalty is reduced from 50-100% to 50% of the tax if goods are not transported outside the EU within 90 days. The same 50% penalty applies to intra-EU supplies if goods are not received in the other EU state within 90 days. The penalty is waived if the tax is paid within 30 days after the 90-day deadline.
Source PwC
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