The X Per Mille Options
Choosing Where Part of Your Tax Goes The Italian tax return allows you to opt to allocate of your overall IRPEF liability to a variety
Supporting Documents For Your Italian Tax Return
Supporting Documents for Preparing an Italian Tax Return (Modello 730 / Modello Redditi) In an all Italian tax context, most taxpayers will receive, after the
Electronic Invoicing
Mandatory E-invoicing Electronic-invoicing is mandatory for almost all B2B (Business to Business) and B2C (Business to Consumer) transactions made by an Italian VAT registered business.
VAT Invoice Codes
The table below summarises the main codes and descriptions to be used when issuing a VAT invoice (including an electronic invoice via SDI). The table
Delinquent Filings (Late or Missing Italian Tax Returns)
how to confront a failure to file annual income tax return (dichiarazione omessa) when it was due, to make payment of taxes by the due date or to comply with your Italian obligations.
Ignoring the issue is rarely the best approach. Interest and penalties generally increase over time, and deadlines—for example, to appeal against an assessment—can expire, leaving little or no scope to challenge the position taken by the Italian tax authorities.
Deadlines for Valid Issue of a Tax Assessment
Italian Tax Assessment Time Limits (Statute of Limitations) Notices of assessment issued by the Italian Tax Authorities must be issued and properly served within specific