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

Invoice-News

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

The Insolvency Code (reform of bankruptcy procedures) is in its final stages

The Insolvency Code

The Ministry of Justice has dismissed the scheme of the Legislative Decree containing the Code of the crisis of enterprise and insolvency in implementation of Law no. 155 of 2017. In particular, one of the rules that will come into force immediately is the “Appointment of control bodies” which, with … Read more

Categories Tax

The Privacy Guarantor rejects the electronic invoice

The Privacy Guarantor rejects the electronic invoice

Privacy guarantor, Measure 15 November 2018, no. 481 With Measure no. 481 of November 15, 2018, addressed to the Revenue Agency, the Guarantor of privacy expressed a negative opinion on the electronic invoice, mandatory from January 1st, 2019, in the formulation currently provided, highlighting critical issues relating to the processing … Read more

Categories Tax