Italy Ruling #424: Recovery of VAT in the context of a transaction governed by the split payment mechanism 16 July 2021
Slovakia Draft amendments to VAT act: Notification of bank accounts to authorities, Changes to the tax guarantee, Split Payment 20 June 2021
European Union Prof. Lamensch @ European Parliament – Possible solutions to tackle fraud, solutions that involve new technologies (May 26, 2021) 16 June 2021
European Union Analysis of the impact of the split payment mechanism as an alternative VAT collection method (2017) 18 May 2021
Italy Split Payment for VAT and advance payment of the amount due in public procurement: some reflections 14 April 2021
Latin America Minding the VAT Gap: Split Payment and RealTime Taxation Insights from Latin America 26 February 2021
Poland Advance invoice for less than 15,000 PLN: no split payment and no MPP designation in the JPK_V7 file 10 January 2021
Italy Council Implementing Decision 2020/1105 authorising Italy to extend the period to apply the ‘split payment’ mechanism 21 July 2020
European UnionItaly European Commission Proposes to Extend Authorization Period for Italy to Apply Split Payment Mechanism 24 June 2020
Romania Split VAT is eliminated today – Companies receive their money from Treasury accounts 01 February 2020