ApprofondimentiCircolariMemorandum N. 15 Feb. 21, 2025 Liberal donations to third sector entities: deduction instead of deduction21 February 2025
ApprofondimentiCircolariMemorandum N. 14 Feb. 20, 2025 Travel and representation expenses – New tracking requirements20 February 2025
ApprofondimentiCircolariMemorandum N. 13 Feb. 11, 2025 Simplified procedure for transmitting data on withholdings made by withholding agents, alternative to submitting Form 77011 February 2025
ApprofondimentiCircolariMemorandum N. 11 Feb. 5, 2025 Notification to the Internal Revenue Service of the supplier’s omitted or irregular invoice5 February 2025
ApprofondimentiCircolariMemorandum N. 10 Feb. 03, 2025 Travel expense tracking requirement for enterprises – integration of business procedures3 February 2025
ApprofondimentiCircolariMemorandum N. 9 Jan. 31, 2025 Reduction of assessment deadlines in case of traceable collections and payments31 January 2025
ApprofondimentiCircolariMemorandum N. 7 Jan. 29, 2025 Stamp duty charged to the customer29 January 2025
ApprofondimentiCircolariMemorandum N. 5 Jan. 21, 2025 Legal interest rate decreased to 2 % from 2025 – Effects for tax purposes21 January 2025
ApprofondimentiCircolariMemorandum N. 53 Dec. 18, 2024 When should goods in transit be entered as inventories18 December 2024
ApprofondimentiCircolariMemorandum N. 52 Dec. 12, 2024 Expanded cash criterion: payments by check or bank transfer12 December 2024
ApprofondimentiCircolariMemorandum N. 51 Dec. 10, 2024 Extension of insurance against disasters and catastrophic events10 December 2024