VAT reminder

It comprehensively explains the entire VAT discipline analyzing all the topics of greatest interest, without neglecting the Community provisions .

Current legislation, practice and national and EU jurisprudence are examined in depth.

Particular attention is paid to the special regimes and to some particular economic sectors .
An entire section is dedicated to the customs system , with the latest innovations introduced by the National Provisions complementary to the Union Customs Code and the related clarifications from the Customs Agency.

The treatment is also enriched by hundreds of examples and synoptic tables which facilitate understanding of the subject from a purely operational perspective.

The 2025 edition is updated with the Sanctions Reform , the Customs Reform , the 2025 Budget Law and the Milleproroghe Decree .

The main novelties of the 2025 edition

• Reform of the sanctions system for violations committed from 1 September 2024
• Repentance : effects of the reform on the reduction of sanctions
• Transfer of the studio and/or clientele
• Communication of the termination of the role of depositary of accounting records
• Registration in the VIES archive : deposit obligation for subjects resident outside the EU and from the EEA with a tax representative appointed in Italy
• Cross-border regime of franchise
• Fiscal representative : obligation to provide security deposit
• Refunds to UK subjects
• Non-profit organizations
• Customs reform
• Nature of VAT on import
• News on the subject of Customs representation : the obligation of a written mandate between the operator and the customs representative has been introduced and the possibility of using direct representation has been strengthened
• Extension of the adversarial process also at the procedural stage, with a strengthened obligation of motivation for the CEO
• Strengthening of the One-stop customs and control shop (Sudoco)
• Redesigned the sanctioning system
• Greater proportionality of the administrative sanctions
• Distinction between the control and assessment phase , coordination between AD and GdF, abolition of customs disputes