Towards an automated VAT system in Italy electrónico obligations and opportunities for taxable persons Fabrizio Borselli and Carlo Petroni
By: Borselli, Fabrizio
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Contributor(s): Petroni, Carlo.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | FACTURAS ELECTRÓNICAS | ADMINISTRACIÓN ELECTRÓNICA | ITALIA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 6, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/6-4 (Browse shelf) | Available | IVM/2021/6-4 |
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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.
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