“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.
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.
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.
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.