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Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative
Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative. …
The new “self-invoice report” – initial clarifications on the TD29 document type
Starting April 1, 2025, the customer must notify the Tax authorities of omitted or irregular billing by using the TD29 XML Document Type. This notice …
Operational procedures published for guarantees by non-EU residents to Italian tax authorities for intra-EU transactions
Prepared by Davide Accorsi and Federica Valastro On April 14, 2025, the provision of the Director of the Italian tax authorities, prot. no. 178713/2025 [1] …
Reservations reopened to access the tax credit for investments in the Special Economic Zone 2025
The 2025 budget law (art. 1 paragraphs 485-491 of Law 207/2024) has extended to 2025 the tax credit for investments in the single SEZ of …
PEC obligation for company directors
A new obligation to provide a digital domicile (PEC) has been introduced for directors of individual businesses who apply for first registration in the Chamber …
Excise duty and VAT on goods to offshore platforms: Italian Customs notice issued 03/04/2025
With the official notice dated March 4, 2025, the Italian customs Authorities provided clarifications on the treatment, under excise duty and VAT perspectives, of goods …
Reopened terms for regularization of R&D tax credits utilization
On 14 March 2025, Legislative Decree 14 March 2025, no. 25 “Urgent provisions on recruitment and functionality of public administrations” (GU General Series no. 61 …
The European Union’s response to U.S. tariffs
On March 12, 2025, a 25% customs duty entered into force for imports into the United States, affecting not only steel and aluminum but also …
Assignment of Patents by employees – Italian Revenue Agency Ruling 51/2025
The Italian Revenue Agency - with the opinion no. 51 of February 28, 2025 - provided clarification on the tax treatment of the income arising …
Amendments proposals to the CBAM Regulation
The European Commission drafted a proposal to amend the Regulation (EU) 2023/956, with the aim of simplifying and strengthening the Carbon Border Adjustment Mechanism (CBAM). …
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