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
CircolariScadenze / adempimentiMemorandum N. 45 Nov. 28, 2024 Extension of second payment on account individuals with VAT registration with income/compensation 2023 not exceeding 170,000 euros28 November 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
CircolariScadenze / adempimentiMemorandum N. 41 Nov. 5, 2024 Deadline for third submission of periodic vat settlements5 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