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
ApprofondimentiCircolariMemorandum N. 50 Dec. 9, 2024 Exit of goods within 90 days for EU supplies with transportation or shipment by the transferee9 December 2024
ApprofondimentiCircolariMemorandum N. 49 Dec. 6, 2024 Secondment / Loan of personnel subject to VAT as of January 1, 20256 December 2024
ApprofondimentiCircolariMemorandum N. 47 Dec. 4, 2024 Tax credit for purchase of environmentally sustainable products 2023-20244 December 2024
ApprofondimentiCircolariMemorandum N. 46 Dec. 2, 2024 The tax regime of gifts – Income tax, IRAP and VAT2 December 2024
ApprofondimentiCircolariMemorandum N. 44 Nov. 25, 2024 Disaster and catastrophic event insurance25 November 2024
ApprofondimentiCircolariMemorandum N. 42 Nov. 19, 2024 NIS Directive 2 and Cybersecurity: compliance for companies19 November 2024
ApprofondimentiCircolariMemorandum N. 40 Oct. 23, 2024 New restrictions on abbreviated, micro and consolidated financial statements23 October 2024
ApprofondimentiCircolariMemorandum N. 39 Oct. 22, 2024 Procedure for the amnesty of the omission of prior communication – ‘INDUSTRY 4.0’ investments22 October 2024
ApprofondimentiCircolariMemorandum N. 38 Sept. 24, 2024 Proof of delivery of goods within the EU24 September 2024