Monthly VAT Update – January 2023

Publication

Proof of the existence of a Carousel fraud

2 February 2023 .2 minute read

2 February 2023 .1 minute read

2 February 2023 .2 minute read

2 February 2023 .1 minute read

January summary of important VAT developments with implications for cross-border business operations.

New PIS and Cofins rates on financial revenues

2 February 2023

Consolidation of rules to PIS and Cofins

2 February 2023

The House Loses

2 February 2023

New penalty regime for “non-existent transactions” subject to VAT reverse-charge mechanism pursuant to Italian...

2 February 2023

Review of the JCT rules applicable to sales of social/smartphone Game Apps

2 February 2023

Deadline for registration of Qualified Invoice Issuer has been extended to 30 September 2023

2 February 2023

The NTA has published the FAQs on tax treatment in relation to NFT transactions

2 February 2023

Mandatory e-invoicing

2 February 2023

VAT Groups

2 February 2023

VAT treatment of the transfer of shares in a subsidiary

2 February 2023