Books and Articles

29-03-2013 - Novità 2013 sulla fatturazione delle operazioni "extraterritoriali" e reverse charge per le operazioni effettuate in Italia da non residenti

Starting from January 1st, 2013, with the implementation of Directive 2010/45/EU, aimed to simplify, modernize and (most of all) harmonize rules on invoicing in the EU, significant changes in the field of VAT have been introduced.

The article concerns, among others, the recent changes regarding the transactions that do not meet the territorial requirement (according to Art. from 7 to 7-septies, Presidential Decree 633/72) and those regarding the implementation of reverse change mechanism for operations carried out in Italy by non resident persons (according to Art. 17, Par. 2, Presidential Decree 633/72).

MEJNARDI C., Novità 2013 sulla fatturazione delle operazioni "extraterritoriali" e reverse charge per le operazioni effettuate in Italia da non residenti, in Richieste & Offerte dal Mondo. La newsletter per le imprese di Piemonte e Valle d'Aosta, n. 3, 2013.


 

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