- A new optional VAT payment regime is established for logistics services.
- The client can pay VAT on behalf of the provider, who is jointly responsible.
- A new code 66 is introduced for identifying the jointly responsible party in the F24 form.
- Code 6045 was previously established for VAT payment under this option.
- The F24 form must include specific identification details for the responsible parties.
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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