Αποτελέσματα Αναζήτησης
The Italian Financial Law No 190 of 23 December 2014, in force from 1 January 2015, introduced new rules on how the public administration will pay VAT. This 'split payment' scheme has an anti-avoidance purpose similar to the reverse charge mechanism. On 24 June 2020, the EU authorised Italy.
3 Αυγ 2023 · By EU Implementing Decision no. 2023/1552, published in the Official Gazette on July 27, the Council of the European Union authorized Italy to continue with the application of the split payment, Split payment, until June 30, 2026.
5 Ιαν 2022 · The split payment mechanism is an anti-tax evasion measure requiring government departments to pay the VAT payable under a contract no longer to their supplier but directly to the state. It specifies that public bodies should make invoice payments minus VAT to suppliers, as any tax is paid directly to the state.
4 Αυγ 2020 · The EU’s Commission has granted authority to Italy to extend its Split Payment programme until 30 June 2023. The measure requires customers to pay the VAT element of select transactions into restricted VAT Accounts at the banks of their vendors.
10 Μαΐ 2017 · The effectiveness of the VAT split payment mechanism in combatting tax evasion invoicing transactions with the state and other public bodies has pushed the Italian government to expand the measure’s scope of application.
10 Οκτ 2024 · The split payment regime, introduced in 2015 to combat tax evasion, is a specific system intended for suppliers of Public Administration, which affects the settlement and payment of VAT.
Italy extends VAT split payments. The Commission also allowed Italy to extend the measures to state-owned companies, businesses in the FTSE MIB Index and companies directly controlled by local public bodies.
