This document defines the technical specifications of the software solution referred to in Article 24 of Legislative Decree No 1/2024 as a tool (together with those already regulated by the Decision of the Director of the Revenue Agency of 28 October 2016) by which electronic storage and electronic transmission of the data referred to in Article 2(1) of Legislative Decree No 127/2015 can be carried out. Read more

Italy's Legislative Decree 1/2024 introduces a new method for transmitting receipts electronically via software, eliminating the need for physical recorders and RT devices. This shift to cloud-based solutions aims to simplify tax compliance by reducing hardware costs and integrating payment and administrative operations. Merchants must wait for the Revenue Agency's technical specifications and can... Read more

Italy’s tax authorities issued Law Principle No. 3/2024 on 3 October 2024. The law clarifies definitions of “platform” and “seller” for data reporting obligations in e-commerce. More details are as follows. Read more

On September 30, 2024, the Director of the Revenue Agency signed a provision establishing the operating procedures for using digital signatures drawn up during tax control activities, in accordance with Article 38-bis of Presidential Decree no. 600/1973. These new procedures aim to streamline tax control activities and ensure the integrity and authenticity of the documents involved. Read more

In a significant move to harmonize its tax sanction system with other EU countries, a new decree has been introduced, aiming to provide more proportional sanctions for tax violations. Decree n. 87/2024, released on 28 June 2024, amends several regulations and will apply to violations committed from 1 September 2024. Let's find out more about these changes! The updated legislation brings several c... Read more

Italian taxable persons who pay VAT in another EU Member State can request a refund of the tax paid. Namely, taxable persons established in Italy can request a VAT refund for tax paid in another EU country, as outlined in Article 38-bis1 of Presidential Decree 633/1972. The refund request must be submitted through a specific electronic procedure that sends the request directly to the Italian Reven... Read more

As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more