AT A GLANCE ADVANCE TAX RULING Aim: give taxpayers the possibility to obtain a preventive and written opinion by the Italian Revenue... Read More

Italian corporate entities and non-resident companies, only on Italian source income, are subject to a corporate income tax , Ires, and to... Read More

On 1 January 2015, the rules around the European Union (EU) Vat place of supply of services changed. In relation to the... Read More

In relation to the sales of digital services, such as telecommunications, broadcasting and electronic services, from a business to a consumer (private... Read More

Cross-border Vat refunds for EU businesses If you are an European Union business who incur Vat but don’t habitually supply goods/services in... Read More

Once registered in Italy for Vat purposes, non residents must declare the transactions and pay over any tax due. Annual Vat return... Read More