E-services of both the Italian Revenue Agency and Tax Collection Service now achievable by sending just a single application 26 Settembre 2023 All it takes is to address a single request to delegate a family member or trusted person to access the online services of the Revenue...
Final sprint for prefilled 730: the last click scheduled by the deadline of 2 October 18 Settembre 2023 Only a few more weeks remain to submit the 730/2023 tax return form. In fact, the deadline is set for Monday, Oct. 2. By this...
Smart working and cross-border workers, clarifications by the Revenue Agency 18 Agosto 2023 With today Circular letter no. 25/2023, the Italian Revenue Agency reviews the most recent developments in the legislation and practice on both the taxation of...
Regularisation of crypto assets held at 31 December 2021 kicks off 8 Agosto 2023 Both the request form and instructions are ready for regularising crypto-assets owned and/or related income realised by 31 December 2021. This thanks to a Revenue...
Dividends paid to the Swiss parent company are exempt 1 Agosto 2023 With Revenue Agency Resolution 46/E of 31 July, the Italian Tax Authorities confirmed full application of the withholding tax exemption under Article 15 of the...
Non-resident persons and reverse charge, Italian Revenue Agency issued ruling on VAT fixed establishment intervention 24 Luglio 2023 The obligations relating to the supply of goods and services by non-resident persons to taxable persons established in the territory of the State are fulfilled...
New flat tax replacing Irpef for the self-employed, fixed the Revenue Agency clarifications 11 Luglio 2023 Closed the public consultation, the new circular letter sets the first application guidelines on the incremental flat tax with a fixed rate of 15%. Particularly...
Tax treatment of crypto-assets, public consultation on draft circular launched 15 Giugno 2023 The draft circular letter, arranged by the Revenue Agency, provides clarifications on the new taxation rules tailored for crypto-assets, following the changes introduced by the...
The Superbonus tax credit: latest clarifications for citizens and businesses 13 Giugno 2023 With today's Circular letter no. 13, the Revenue Agency explains the newest regulatory changes enacted by the 'Aid-quater' Decree, the Budget Law 2023 and the...
Flood emergency in Emilia, the fiscal measures adopted by the Government to handle the emergency 12 Giugno 2023 In order to support the needs of the population and answer the complications met by business operators and companies affected by the flooding event occurred...
