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Stamp duty tax on e-invoices: deadline for payment 23 April 2019

The next 23 of April is the deadline for the payment of stamp duty tax on e-invoices issued on the first quarter of 2019

Insights

ANNUAL TAX FOR CORPORATE BOOKS

The deadline for payment of the annual tax for corporate books expires on 18 March 2019. The payment obligation refers to the companies, to those in liquidation and to the consortia as well (excluding cooperatives and mutual insurance companies).

Insights

“Super-depreciation” by December 31, 2018

In the draft of the 2019 financial bill there is currently no provision for the so-called “super-depreciation”, but only that of the “iper-depreciation”, albeit with some modifications.

Insights

Baldazzi Zattera & Associati has joined the ANTEA international network

Baldazzi Zattera & Associati has joined the ANTEA international network, an association of independent firms present in 60 countries with over 200 offices worldwide, with a strong presence in Europe and Latin America.

Insights

Intrastat 2018

The provision no. 194409 of 25th September 2017, the Revenue Agency, in agreement with the Customs and Monopolies Agency and ISTAT, has adopted some simplification measures regarding the obligation to submit INTRASTAT Models.

News from the studio

Clarifications on VAT deduction procedure

On 17.01.2018 the Italian Tax Authorities issued the circular no. 1/E regarding the clarifications on the VAT deduction procedure.

Insights

More space for auditors and auditors in the Srl with the reform of the enterprises crisis discipline

Article 14 of the Law October 19th, 2017 n. 155 provides provides «the extension of the cases in which the appointment of the control body, even single-member, or of the accounting auditor, by the limited liability company».

Insights

Warranty costs VAT refund

The 2017 European law (Law No. 167 of 20.11.2017, published in Official Gazette No. 277 of 27.11.2017) introduced some new provisions on VAT.

News from the studio

Split Payment: Final Lists 2017 and Lists 2018

The Ministry of Economy and Finance in regard of the Split Payment has published online the final lists of subjects to which the Split Payment mechanism is applied in 2017 and the lists of subjects to which the Split Payment mechanism is applied in 2018.

News from the studio

VAT reform: the evidence of the intra-Community supply of goods

The European Commission has approved the proposal of Regulation of 4 October 2017 (COM (2017) 568) issued by the Council to amend the Regulation No. 282/2011 concerning the "VAT exemptions" relating to intra-Community transactions of goods