Italy Expands its E-invoicing Mandate
The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new
Region: Italy
IPT
How Insurers Can Prepare for Annual Reporting Requirements in Italy
Annual reporting requirements vary from country to country, making it complex for cross-border insurers to collect the data required to ensure compliance. Italy has many
Italy: FatturaPA for cross-border flows postponed
Previously due to replace the Esterometro in January 2022, the FatturaPA for cross-border flows has been postponed until July 2022. The Italian authorities have not
Italy: FatturaPA for cross-border flows to be postponed
The FatturaPA was expected to replace the Esterometro in January 2022. However, a last-minute addition to the country’s 2022 budget law might postpone the requirement
Italy: New technical specifications published
Italy has published a new Provvedimento containing updates in the technical specifications of the FatturaPA. The new technical specifications eliminate mentions to Esterometro, introduce new
Electronic Invoicing
Italy e-invoicing: Are More Requirements on the Horizon?
Italy first introduced its e-invoicing mandate in 2019 and in 2022 they are introducing a new continuous transaction control obligation for reporting cross-border invoice data.
IPT
How Insurers can Prepare for Tax Authority Audits
A tax authority audit can come in various forms, whether it be directly to the insurer itself or indirectly through a policyholder or broker. It
News
G20 Ministers Agree to Move Forward with Global Tax Reform Deal
In the “Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalization of the Economy” issued on 1 July 2021, members
Italy and San Marino: Clearance and exchange of import and export invoices
Supplies between Italy and San Marino are accompanied by a set of customs obligations. After the introduction of the Italian e-invoicing mandate in 2019, Italy
Electronic Invoicing
Italy and San Marino: Steps to Clearance Customs Regimes?
Since 1993, supplies performed between Italy and San Marino have been accompanied by a set of customs obligations. These include the submission of paperwork to
IPT
How Insurers Can Prepare for Annual Reporting Requirements
Some European tax authorities require annual insurance premium tax (IPT) reports to be submitted for the calendar year in addition to regular monthly or quarterly
E-archiving
Italy Postpones E-Document Legislation
In September 2020, Italy introduced major changes to the country’s rules on the creation and preservation of electronic documents. These new requirements were expected to
E-archiving
Italy: A New Way to Report Cross-Border Invoices
When Italy introduced its mandatory e-invoicing system, cross-border invoices weren’t included in the scope of the reform. To introduce the mandate, Italy asked the European
E-archiving
Italy: Understanding the New E-Document Legislation Requirements
In September 2020, the Agency for Digital Italy (AGID) introduced new requirements for the creation and preservation of electronic documents, which will be enforced from
Electronic Invoicing
EESPA Standard: E-Invoicing Compliance Definitions and Responsibility Allocation Framework
EESPA, the European E-invoicing Service Providers Association, recently published EESPA Standard Definitions for Legally Compliant Electronic Invoicing and their usage. This document aims to provide
E-archiving
Italian Tax Controls: Five Key Facts to Know Before the New Year
While Italy rolled out its continuous transaction controls (CTC) reform in 2019, 2020 has been a year of expansion. Italian authorities plan to leverage all
E-archiving
Italy: New E-Archiving Requirements in 2021
Italy has been at the forefront when it comes to the introduction of continuous transaction controls (CTC) in the EU, and it still leads the
Value Added Tax
Webinar: Il complesso mondo della Fatturazione Elettronica Globale
Il mutevole panorama della fiscalizzazione digitale può diventare difficile da decifrare, soprattutto perché le agenzie delle entrate di tutto il mondo utilizzano un’enorme varietà di