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News on electronic invoicing and VAT compliance obligations proposed by the European Commission in the context of the new “VAT In the Digital Age package (VIDA)”
On December 8, 2022, the European Commission published the action plan “VAT In the Digital Age package (VIDA)” that requires Member States to …
January 2023: what changes in the italian civil proceedings
The Legislative Decree No. 149/2022, issued as an implementation of Delegated Law No. 206/2021, carried out a substantial reform of civil justice to be achieved …
Focus on securitisations: national compliance with EU regulations – Latest communications from the Bank of Italy
The Official Gazette No. 205 of 2 August 2022, General Series, published Legislative Decree No. 131, which entered into force on 3 September 2022, amending …
Recovery of VAT paid to regularize indirect exports
With the reply to ruling no. 32/2023 of January 13, 2023, the Italian tax authorities provided additional clarifications on the recovery of VAT charged in …
VAT treatment of e-commerce under “omnichannel” policies in the European Union
With its recent ruling replies No. 51 and 58, published last Jan. 17, 2023, the Italian tax authorities returned to the issue of intra-EU distance …
Clarifications about the application of the IOSS regime for e-commerce platforms operating through the “dropshipping” scheme
With the Response to the Ruling no. 77, published on January 18, 2023, the Italian Tax Authorities provided clarifications regarding the application of the IOSS …
