06.27.23
Split payment renewal
Spit payments in the e-invoicing terrain have most recently been associated with Poland. By means of some background, split payments often serve as an effective measure to maintain tax regulation, as the buyer typically pays money into a bank account dedicated solely to tax purposes. Critically, this ensures the payment of VAT and is thus viewed as an effective measure to reduce the VAT gap.
Italy, like Poland, has also made use of the split payment mechanism, although to date this has been restricted to the Business to Government (B2G) sphere. The split payment mechanism in Italy has been in operation since 2015 and was due to expire in June 2023.
The Italian Minister of Finance has announced that the procedure for the renewal of the split payment is nearing completion, reinforcing the split payment as an integral feature of Italy’s e-invoicing topography.
Browse Italy updates
Authorization for split payment mechanism
- Actualizaciones de los países
Split payment renewal
- Actualizaciones de los países
Introduction of free services via new API Management platform
- Actualizaciones de los países
Public consultation on ViDA proposal
- Actualizaciones de los países
Circular clarifying delayed sending of e-invoicing
- Actualizaciones de los países
VAT registration threshold increase
- Actualizaciones de los países
Pre-filled VAT returns
- Actualizaciones de los países
VAT reduction extension for district heating service contracts
- Información del tipo de IVA/IBS
Postponement of the Plastic Packaging Tax (PPT)
- Otros impuestos aplicables
Update on storage of e-invoicing data
- Información de la normativa
Compilation Guide update
- Actualizaciones de los países
Natural gas and energy providers – VAT mitigation
- Información del tipo de IVA/IBS
New technical specifications
- Actualizaciones de los países
Extension of reduced VAT rates
- Información del tipo de IVA/IBS
Increase in stamp duty deferment threshold for e-invoices
- Actualizaciones de los países
Extension of e-invoicing mandate scope
- Información de la normativa
Introduction of the plastic tax
- Otros impuestos aplicables
Expansion of scope of e-invoicing mandate
- Información de la normativa
Further VAT-related measures in response to Covid-19
- Información del tipo de IVA/IBS
2022 budget confirms delay to plastic and sugar tax and reduction in gas VAT rate
- Información del tipo de IVA/IBS