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Withholding taxes with reference to contract and sub-contract agreements

the art. 4 of the Law Decree no. 124 (so-called Tax Decree) converted into law on 18th December 2019, has introduced important changes in regard of Tax withholdings and compensations between “Contracting companies” and “Contractor/Subcontractor Companies”

Insights

Stamp duty tax on e-invoices: deadline for payment 21 october 2019

The next 21st of October is the deadline for the payment of stamp duty tax on e-invoices issued on the third quarter of 2019. According to Ministerial Decree of 28 December 2018, infact, “payment of tax related to e-invoices issued in each quarter is due within the 20 of the first following month”. As the deadline would be on Sunday, the payment deadline shifts to 21st of October.

Insights

2020 Quick Fixes

Explanatory notes on 2020 Quick fixes

Insights

Stamp duty tax on e-invoices: deadline for payment 22 July 2019

The next 22 of July is the deadline for the payment of stamp duty tax on e-invoices issued on the second quarter of 2019. According to Ministerial Decree of 28 December 2018, infact, “payment of tax related to e-invoices issued in each quarter is due within the 20 of the first following month”. As the 20 July will be Saturday, the deadline is postponed to the first working day.

Insights

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.

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».