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Learn moreNew rules are designed to fight fraudulent use of VAT exemption on imports under EU Directive 2006/112/EC.
Decree 4/12/24 and Decree 9/12/24, which clarify and explain the new rules for Italian fiscal representatives of non-EU companies introduced by Legislative Decree no. 13 (dated February 12, 2024), were published in the official gazette on December 9, 2024, and December 13, 2024, respectively.
The new rules are designed to fight fraudulent use of the value added tax (VAT) exemption on imports under article 143(1)(d) of EU Directive 2006/112/EC.
Read a December 2024 report prepared by the KPMG member firm in Italy
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