Circulars 15/2012 - VAT per cash

VAT per cash

Law Decree 83 of 22 June 2012 (the so-called "Growth Decree"), converted into Law 134 of 7 August 2012, introduced new important provisions regarding the VAT system, so-called "cash", previously governed by article 7 of Law Decree 185/2008.

With this circular we want to provide a first analysis on the main changes made, also in light of the provisions of the ministerial decree of 11 October 2012.

Topics index

Rule of law
New VAT cash regime
Admitted and excluded subjects
Option mode

Written by Antonino Fiorentino, Marco Fiorentino and Maurizio Moccaldi Ruggiero on 07/04/2017. Posted in Circulars Year: 2011

Circulars 2011

Circulars n.14 / 2011 - Mid-August maneuver 5 - Tax crimes - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Salvatore DiCarlo
Circulars n.13 / 2011 - Mid-August maneuver 4 - Miscellaneous - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Rosa Lina Di Fiore
Circulars n.12 / 2011 - Mid-August maneuver 3 - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars 11/2011 - Development contracts - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Rosa Lina Di Fiore
Circulars n.10 / 2011 - Mid-August maneuver 2 - The new taxation of financial annuities - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Rosa Lina Di Fiore
Circulars 9/2011 - Mid-August maneuver 1 - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Frances Sanseverino
Circulars 8/2011 - The Development Decree of July 2011 - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Frances Sanseverino
Circulars n.7 / 2011 - The 2011 Economic Maneuver - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars n.6 / 2011 - The Cedolare Secca on Rentals - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Christine Iovino
Circulars n.5 / 2011 - 2011 Stability Law / Games package - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Salvatore DiCarlo
Circulars 4/2011 - Stability Law 2011/2 - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars n.3 / 2011 - Stability law 2011/1: real estate leasing - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars 2/2011 - Procurement: New rules on financial flows - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Christine Iovino
Circulars 1/2011 - Recapitalisations with waiver of credits and registration tax - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars 15/2012 - VAT per cash - written by Antonino Fiorentino, Marco Fiorentino and Maurizio Moccaldi Ruggiero

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Circulars 15/2012 - VAT per cash

VAT per cash

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Circulars 2011