PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.

The foreign Country of identification determines whether the OSS can be used to pay Italian VAT on transactions carried out before the date of adhesion to this regime

In their reply No. 253/2023, dated March 17, 2023, the Italian tax authorities provided feedback to a ruling request submitted by a company established in the European Union (hereinafter, “EU”), which, in the 2016-2021 tax period, carried out, among others, electronic services ex Article 7 of Council Implementing Regulation (EU) No. 282/2011, to non-taxable customers, by erroneously charging VAT on such transactions in its Country of establishment instead of in the place where the customer is established or has his permanent address or habitual residence, as prescribed by Article 58 of Directive 2006/112/EC.

The distinctive features of the service agreement rendered by manpower (“appalto di manodopera”): the latest guidelines of the Italian Supreme Court

The Supreme Court of Cassation has recently addressed the issue of the unlawful interposition of manpower in the context of a service agreement rendered by manpower by means of Ordinance No. 4828 of February 16th, 2023, providing clarifications on the need to exclude the genuine nature of the service agreement in all those cases in which the contractor company actually lacks a business organization, and its employees, although formally employed, are effectively subject to the management of the principal company of the service agreement.

Increase of the supplementary contribution to the Mario Negri Fund for the years 2022 and 2023

On 1st March 2023, Confcommercio and Manageritalia signed an agreement providing for a further rate increase for employers in order to pay the supplementary contribution to the Mario Negri Fund i.e., the Supplementary Pension Fund provided for executive personnel to whom the National Collective Labour Agreement (hereinafter “NCLA”) for Executives of Trade Sector is applied.

Cross-border conversions, mergers, and demergers

On March 7, 2023, Legislative Decree No. 19 of March 2, 2023 (the “Decree”) was published in the Official Gazette (“Gazzetta Ufficiale No. 56/2023”), containing the rules on “Implementation of the Directive (EU) 2019/2121 of the European Parliament and of the Council of November 27, 2019, amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers, and demergers.”

Intra-EU distance sales taxable in Italy if the customer communicates a VAT number not registered in the VIES archive

With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company that operates in the flexible packaging sector and, in particular, produces pouches in various materials, suitable for containing food in a solid and liquid state, which can be customized according to customers’ needs, with regard, for example, to format, accessories or graphics.