Two notes published by the customs authorities provide clarification the VAT electronic invoicing rules that have been in effect since 1 January 2019, including clarifications relating to letters of intent for imports and self-invoices for the extraction of goods from VAT warehouses.
Source: Deloitte
Latest Posts in "Italy"
- Express Termination Clause Triggers VAT Liability on Public Grants with Penalties for Non-Compliance
- Cassation Expands VAT Compliance Checks: Increased Substantive Controls and Risks for Professionals
- Italian Tax Authority Releases New E-Invoicing Specs: Key Updates for VAT Groups and Sports Workers
- New VAT Rules for Barter: D.L. 38/2026 Freezes Regime, Raises EU Law Concerns
- April 30 Deadline for First Quarter 2026 VAT Refund or Offset Request













