for all taxpayers registered for VAT
With art. 21 of the DL May 31, 2010 No. 78 was introduced a requirement for electronic communication of significant transactions for VAT purposes for an amount exceeding € 3,000 (three thousand), the terms and conditions shall be identified by the Director of the Inland Revenue. This new performance
provides, in the event of failure or making with incomplete data or incorrect, the application of sanctions by € 258.23 to € 2,065.83.
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