Il Blog di Marco Vergani
E-commerce exempted from electronic transmission of the daily sales data
The electronic commerce of goods is exempted from the obligation of issuing an invoice or fiscal receipt. The Revenue Agency, with Resolution 274 / E / 2009, stated that the e-commerce activity is similar to mail order sales and, therefore, is not subject to the...
Income reduced by 70% for impatriate workers
Greater appeal to the tax regimes for impatriate workers (article 16 of the legislative decree 147/2015) with the norms foreseen by the recent Decree n. 34 (Decreto Crescita). In order to favor the return of these subjects to Italy, the Government has strengthened the...
Impatriate regime also for assigned workers
Agenzia delle Entrate clarifies how the italian special regime of the impatriate workers is applied. According to a recent interpellation (Ris. 904-107 / 2019), the regime also applies to workers returning to Italy and employed by the same employer after having been...
Trasferimento di asset intangibili: quali opzioni per la tassazione?
La cessione di asset intangibili (software, brevetti, marchi) prodotti internamente può dar luogo a due diverse modalità di tassazione: ordinaria o agevolata, quest'ultima nel caso in cui si sia optato per l'agevolazione patent box. Tassazione ordinaria (rateizzata)...
Italian revenue agency discuss the agreement signed between the EU and Switzerland on dividend distribution
With the reply to question 57, the Italian Revenue Agency has returned to the taxation of dividends paid to foreign controlling entities. In particular the Agency analyzed the distribution of intragroup dividends in the event that the recipient is a company belonging...
Le fatture elettroniche comprese nei corrispettivi devono essere riportate nel registro delle fatture emesse?
In caso di emissione della fattura (immediata o differita), preceduta dallo scontrino (“parlante”, in caso di fattura differita), dalla ricevuta o dal “documento commerciale”, i dati di questi tre documenti vanno riportati nella fattura e va prestata attenzione a non...
Flat-tax at 5% for start-ups
There are three "stakes" to be respected for the taxpayer in a flat-rate regime (regime forfettario) that aspires to reduce to 5% (instead of 15%) the substitute tax, and are still those provided for in paragraph 65 of article 1 of law 190/2014 , not modified by the...
Bonus R&S: l’implementazione di tecnologie basate sui Big Data non è sufficiente
L' Agenzia delle Entrate, in relazione alle attività ammesse al credito d’imposta R&S, ha di recente chiarito con la R.M. 22.6.2018, n. 46/E che l’individuazione delle attività agevolabili deve avvenire in base ai criteri di classificazione definiti in ambito...
Companies identified for VAT purposes in Italy are not obliged to issue electronic invoices from 2019
The Budget Law 2018 (Law 205/2017) has established that starting from 1 January 2019 the electronic invoice will be mandatory: between taxable persons VAT resident, established or identified in Italy (B2B operations) to be sent through the Interchange System (Sdi)...
The cybersecurity crosses the privacy regulation
While many companies re still struggling with the adjustment to the 2016/679 regulation on data protection, for many of them the time is approaching to address the 2016/1148 directive on the security of networks and information systems, implemented in Italy by...