News and events from the world of taxation
although the date of 31st October 2019 for the exit from the European Union of the United Kingdom is approaching, the operating methods and the political, social and economic consequences are not yet clear
The next 22 of July is the deadline for the payment of stamp duty tax on e-invoices issued on the second quarter of 2019. According to Ministerial Decree of 28 December 2018, infact, “payment of tax related to e-invoices issued in each quarter is due within the 20 of the first following month”. As the 20 July will be Saturday, the deadline is postponed to the first working day.
The next 23 of April is the deadline for the payment of stamp duty tax on e-invoices issued on the first quarter of 2019
The deadline for payment of the annual tax for corporate books expires on 18 March 2019. The payment obligation refers to the companies, to those in liquidation and to the consortia as well (excluding cooperatives and mutual insurance companies).
In the draft of the 2019 financial bill there is currently no provision for the so-called “super-depreciation”, but only that of the “iper-depreciation”, albeit with some modifications.
Baldazzi Zattera & Associati has joined the ANTEA international network, an association of independent firms present in 60 countries with over 200 offices worldwide, with a strong presence in Europe and Latin America.
The provision no. 194409 of 25th September 2017, the Revenue Agency, in agreement with the Customs and Monopolies Agency and ISTAT, has adopted some simplification measures regarding the obligation to submit INTRASTAT Models.
On 17.01.2018 the Italian Tax Authorities issued the circular no. 1/E regarding the clarifications on the VAT deduction procedure.
Article 14 of the Law October 19th, 2017 n. 155 provides provides «the extension of the cases in which the appointment of the control body, even single-member, or of the accounting auditor, by the limited liability company».
The 2017 European law (Law No. 167 of 20.11.2017, published in Official Gazette No. 277 of 27.11.2017) introduced some new provisions on VAT.
The Ministry of Economy and Finance in regard of the Split Payment has published online the final lists of subjects to which the Split Payment mechanism is applied in 2017 and the lists of subjects to which the Split Payment mechanism is applied in 2018.