With the Budget Law 2019, even if only for the year 2019, investing in innovative start-ups will be particularly convenient. There are two concrete innovations introduced: 1. one addressed to IRPEF and IRES subjects: the measure of facilitation for the relative deductions increases from 30% to 40%; 2. one aimed … Read more

The Revenue Agency has specified that electronic self-invoice must be issued: – with the ordinary identification code (TD01), – with the exception of those issued to regularize the failure of the supplier to receive the invoice within 4 months from the execution of the operation (pursuant to art. 6, paragraph … Read more

The Inland Revenue has announced that the web procedure for the presentation of the substitute declaration relating to the incremental advertising investments made in 2018 is available until 31 January 2019. The tax concession, in the form of a tax credit, is dedicated to those who make investments in advertising … Read more

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

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

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

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