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Theoretical VAT Exclusion from Tax Account Calculations for Non-Taxable Transactions Under Italian Law

  • The taxpayer submitted a query regarding the application of specific tax regulations.
  • The company specializes in logistics and shipping services for fairs and events.
  • Participation in tenders requires a tax compliance document known as DURF.
  • The company conducted an internal review of its tax payments over the last three years.
  • Despite meeting other requirements, the company did not meet the 10 percent tax payment threshold relative to its declared income.
  • The company requests that theoretical VAT on non-taxable operations be included in the calculation of the payment requirement.
  • The company argues that many of its operations are non-taxable due to their nature related to export and temporary import activities.

Source: agenziaentrate.gov.it

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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