The text describes the split payment mechanism as outlined by D.L. n. 148/2017, detailing the entities subject to it under the amended Article 17-ter of D.P.R. n. 633/1972, while also confirming that Public Administrations must apply the mechanism despite being excluded from the main list. These entity lists, which can be searched online by tax code and reference the IPA list for Public Administrations, are crucial for proper application. Entities not on the FTSE MIB can report omissions or errors in the lists by submitting an official request form along with necessary documentation like a company registration certificate.
Source: www1.finanze.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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