Tax Pills

In Italy “Moss” is online
The new portal for EU operators of electronic commerce, telecommunications and broadcasting services - Starting from this 1st of October many companies can choose to register on the Moss (Mini one stop shop), avoiding in this way to identify themselves in any EU Country. In fact, from next year, operators in the field of telecommunications, broadcasting or electronic will be able to declare and pay the Vat due in Italy in relation to services provided in other EU States to individual customers (B2C). The registering procedures for the Moss in Italy have been established by a measure signed by the  General Director of the Italian Revenue Agency, in view of the entry into force from 1st of January 2015 of the new optional Vat regime introduced by the European Union.
What is Moss and its advantages - With the new Web portal, an important simplification measure is realized at EU level: the provider will no longer be required to identify himself in each Member State in which he carries out the Vat operations. In fact, if the provider chooses to register his company to the Moss, he just has to transmit electronically the quarterly Vat returns and pay.​​ All the information will be automatically sent to the Member State of consumption, using a secure communications network. Although it is a voluntary scheme, if a taxpayer chooses to use the Moss, he will have to apply these rules in all Member States.
How to register - Starting from first of October, traders domiciled in Italy, those residents who have not established residence abroad (identified in Italy) and those domiciled or resident outside the European Union that have a permanent establishment in the State can register themselves on  the Moss, through the online services of the Italian Revenue Agency (Entratel/Fisconline). Same timing, but different recording methods, for companies domiciled or resident outside the European Union, not established or identified in any Member State of the Union, who choose to identify themselves in Italy. These operators can apply for registration to the Moss by filling out an online form available on the website of the Italian  Revenue Agency -  in the English section.

(va. ib. e vi. ro.)
Brand new Italian plan to tackle tax evasion
Watchwords: tough fight against fraud and dialogue with citizens
Headlights on the most insidious frauds and serious cases of tax evasion, with the aim of identifying the most dangerous behaviors, that can have a major impact on the competitiveness and hide corruption. Great caution about assessments based on presumptions and about the use of financial investigations, avoiding requests for very minor amounts, clearly attributable to the normal personal or family expenses. In the meantime, exclusively formal disputes will be abandoned, giving centrality to dialogue with citizens. With circular no. 25/2014, released at the beginning of August, the Italian Revenue Agency presents the new strategy for the prevention and the fight against tax evasion, calling the offices, in charge of direct assessment activity, to the utmost fairness and proportionality, in a context of sincere cooperation and good faith. All the assessments must be based on thorough risk analysis "calibrated" according to the types of taxpayers.
Large taxpayers and Individuals: two examples of a targeted strategy
For large taxpayers, i.e. those with a turnover of over 100 million euro, the Revenue Agency focuses attention on the phenomena of real tax evasion, such as the relocation of income in countries with a more favorable tax regime and the aggressive tax planning. For individuals, the Revenue Agency points out that, applying the “redditometro”, the preliminary selection of taxpayers with a “tax evasion risk” should be carefully prepared by the offices so as to trigger the assessment only in case of significant discrepancies between declared incomes and expenses. The circular no. 25/2014 goes on to assert that, for the protection of the citizen, during the confrontation with the tax authorities, a careful evaluation of the evidence and explanations provided by the taxpayers must be guaranteed.
(va. ib.)
FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino