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Intra-EU “Ex Works” Supplies Within 90 Days

The Italian Revenue Agency has recently provided significant clarifications regarding the new rules on the deadline for shipping or transporting goods to another EU Member State, in relation to the VAT exemption regime for intra-Eu sales. In its response to ruling request No. 236 of 29.11.2024, the Agency specifically referred to Article 2 of Legislative […]

Cessioni «ex works» intra Ue entro 90 giorni

Recentemente l’Agenzia delle Entrate ha fornito chiarimenti significativi in merito alle nuove normative riguardanti il termine per la spedizione o il trasporto di beni verso un altro Stato membro dell’Unione Europea, in relazione al regime di non imponibilità IVA per le cessioni intra Ue. Con la risposta all’interpello n. 236 del 29.11.2024, si è fatto […]

2025 Budget Law: Impact on the Tax Wedge

The 2025 Budget Law introduces significant changes for Italian employees, focusing on reducing the tax wedge and expanding the pool of beneficiaries. The objective is to increase workers’ purchasing power by lowering the tax burden, thereby improving net take-home pay for low- and middle-income employees. Additionally, the reform aims to streamline the Italian pension system, […]

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