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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 …
9% Registration Tax on surface rights over farmland clarified in Italian Tax Authority Resolution 23/2025
With Resolution no. 23/E dated April 3 2025, the Italian Tax Authority (“ITA”) has aligned its interpretation with the one supported by the Supreme Court, …
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 …
