In a significant move to harmonize its tax sanction system with other EU countries, a new decree has been introduced, aiming to provide more proportional sanctions for tax violations. Decree n. 87/2024, released on 28 June 2024, amends several regulations and will apply to violations committed from 1 September 2024. Let's find out more about these changes! The updated legislation brings several c... Read more

Italian taxable persons who pay VAT in another EU Member State can request a refund of the tax paid. Namely, taxable persons established in Italy can request a VAT refund for tax paid in another EU country, as outlined in Article 38-bis1 of Presidential Decree 633/1972. The refund request must be submitted through a specific electronic procedure that sends the request directly to the Italian Reven... Read more

As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more

The Revenue Agency in Italy has integrated advanced digital tools, including big data analysis and artificial intelligence (AI) algorithms, into its tax evasion risk assessment processes. This initiative aims to enhance the reliability of taxpayer evaluations while strictly adhering to privacy and confidentiality standards. Tax authorities clarified that the outputs from risk analysis activities a... Read more

One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more

The implementation of the Italian plastic tax on manufactured products for single use (MACSI) has been postponed once again, now set to take effect in July 2026. Initially suspended for 2023, the tax was rescheduled for July 2024, but the new deadline provides additional time for preparation. The tax aims to curb the production and use of single-use plastics, promoting the search for less harmful... Read more