Annual VAT declaration: compilation and novelties

Shell companies, automated settlement procedure and the option for the temporary regime of payment by the principal for services rendered to transport companies. These are the novelties affecting VAT. They also have an impact on the annual VAT declaration, for which the deadline is approaching. And if so, how?

The experts of Il Sole 24 Ore answer in the Focus Norme e Tributi on newsstands on Thursday 19 February together with the newspaper, at a total price of EUR 3. Their articles are supplemented by examples of how to fill in the declaration.

Among the issues examined are also penalties and group VAT.