2013 Stability Law: New rules on billing
With regard to VAT invoicing, in order to protect Italy from the infringements defined by the EU, Legislative Decree no. 216 of 11 December 2012, the so-called "Decree except infringements".
The 2013 Stability Law (Law no. 228/2012) has taken over and rationalized the changes envisaged by Legislative Decree no. 216 and with this circular we want to provide a first analysis of the main innovations introduced in the field of invoicing.
The new provisions are applicable to transactions carried out as from 1.1.2013.
Read more