30 July 2018
During July 2018, the Italian tax authorities announced that the new real-time invoice-reporting regime due to be implemented from 1 January 2019, will only apply to Italian resident taxpayers.
As a result, non-resident Italian VAT registered businesses will not have to follow this obligation and will instead continue to file a Spesometro filing, a declaration of all of their Italian VATable sales and purchases in the country.
Please see our previous article that gives further information about how this new system will operate.
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