Italy: VAT measures for 2022, converted into law
Certain e-invoicing rules, and electronic transmission and payment data storage requirements
Certain e-invoicing rules, electronic transmission and payment data storage requirements
Measures converted into law* on 15 December 2021 include value added tax (VAT) provisions.
Among the measures are postponed effective dates for:
- Certain e-invoicing rules—postponed to 1 July 2022 (from 1 January 2022)
- Certain electronic transmission and payment data storage requirements—postponed to 1 July 2022 (from 1 July 2021)
Other measures also address the zero-rated regime for the international carriage of goods and for goods supplied to the European Commission and other European entities.
Read a December 2021 report [PDF 251 KB] prepared by the KPMG member firm in Italy
*Law Decree no. 146 of 21 October 2021 was converted into law on 15 December 2021.
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