Electronic invoicing, new ways of paying stamp duty

The Ministerial Decree of 28 December 2018 established new methods of paying stamp duty on electronic invoices issued as of 1 January 2019. In particular, the measure provides that: – payment of the tax on the acts, documents and registers issued or used during the year must be made in … Read more

Categories Tax

Electronic invoice: VAT not deductible without transmission to the SdI


With reference to the deductibility of VAT, the Revenue Agency specified that if the supplier does not issue the electronic invoice, transmitting it to the SdI (“Sistema Di Interscambio”), the invoice is not considered to have been issued for tax purposes, with the result that the buyer can not deduct … Read more

Categories Tax