The VAT regime of split payment provides that, for supplies of goods and services to public administrations and other specifically identified entities, VAT must be shown on the invoice, but must be paid to the Treasury directly by the transferees or purchasers, rather than by the supplier of the goods or services.<\/p>\n
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On 20.10.2020, the Department of Finance published, pursuant to the Decree of 09.01.2018, published in the Official Gazette no. 14 of 18.01.2018, the list of entities required in 2021 and subsequent years to apply the mechanism of the division of payments, pursuant to Article 17-ter, paragraph 1-bis, of Presidential Decree no. 633\/1972.
Specifically, these are<\/p>\n
On the portal of the Ministry of Economy and Finance, the lists for the various tax years have also been updated; on the site, it is possible to search for the foundations, organisations or companies present, using the tax code. The VAT regime of split payment provides that, for supplies of goods and services to public administrations and other specifically identified entities, VAT must be shown on the invoice, but must be paid to the Treasury directly by the transferees or purchasers, rather than by the supplier of the goods or services.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-533","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=533"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/533\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
The aforementioned lists do not include the Public Administrations, as defined by Article 1, paragraph 2, Law 196\/2009, which are in any case required to apply the mechanism of the split payment (Article 17-ter, paragraph 1, Presidential Decree 633\/1972), for which reference can be made to the list (the so-called 'IPA list') published on the website of the Index of Public Administrations (www.indicepa.gov.it<\/a>).
It follows from the picture outlined above that Only by consulting the aforementioned lists will the VAT taxable persons concerned be able to verify the information on their suppliers in order to determine whether or not to apply the split payment scheme<\/span><\/strong>In other words, the lists are given constitutive effect, consistent with what was stated in Circular 27\/E\/2017.
Lastly, I would like to remind everyone that, first by EU Council Implementing Decision (EU) 2020\/1105 of 24 July 2020 and then by Council Implementing Decision (EU) No. 2023\/1552 of 25 July 2023, amending Implementing Decision (EU) 2017\/784, Italy was authorised to extend first until 30 June 2023 and then until 30 June 2026<\/strong> the split payment measure, leaving its scope of application unchanged (special measure derogating from Articles 206 and 226 of Directive 2006\/112\/EC).<\/p>","protected":false},"excerpt":{"rendered":"