000			01562nab a2200265 c 4500
999			_c145485 _d145485
003			ES-MaIEF
005			20220309121354.0
007			ta
008			220224t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_955136 _aBorselli, Fabrizio
245		0	_aTowards an automated VAT system in Italy _helectrónico _bobligations and opportunities for taxable persons _c Fabrizio Borselli and Carlo Petroni
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		7	_968087 _aFACTURAS ELECTRÓNICAS
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_aITALIA _947518
650		4	_aUNION EUROPEA _948644
700			_960704 _aPetroni, Carlo
773	0		_9166764 _oIVM/2021/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 6, 2021
942			_cRE