Borselli, Fabrizio
Towards an automated VAT system in Italy obligations and opportunities for taxable persons electrónico / Fabrizio Borselli and Carlo Petroni .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors describe the Italian legislation on e-invoicing and the progressive digitalization of the VAT compliance system, outlining goals, consistency and limits of the new rules as well as the opportunities for taxable persons and tax authorities. Based on the experiences in Italy and in other countries, the authors underline the need for greater convergence of legal requirements and technological standards on e-invoicing across Europe. The route suggested would increase the competitiveness of EU businesses and pave the way for the implementation of further ambitious reforms of the European VAT system.
IMPUESTO SOBRE EL VALOR AÑADIDO
FACTURAS ELECTRÓNICAS
ADMINISTRACIÓN ELECTRÓNICA
ITALIA
UNION EUROPEA
Petroni, Carlo
International VAT Monitor 0925-0832v. 32, n. 6, 2021
Towards an automated VAT system in Italy obligations and opportunities for taxable persons electrónico / Fabrizio Borselli and Carlo Petroni .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors describe the Italian legislation on e-invoicing and the progressive digitalization of the VAT compliance system, outlining goals, consistency and limits of the new rules as well as the opportunities for taxable persons and tax authorities. Based on the experiences in Italy and in other countries, the authors underline the need for greater convergence of legal requirements and technological standards on e-invoicing across Europe. The route suggested would increase the competitiveness of EU businesses and pave the way for the implementation of further ambitious reforms of the European VAT system.
IMPUESTO SOBRE EL VALOR AÑADIDO
FACTURAS ELECTRÓNICAS
ADMINISTRACIÓN ELECTRÓNICA
ITALIA
UNION EUROPEA
Petroni, Carlo
International VAT Monitor 0925-0832v. 32, n. 6, 2021