As a general rule, for 2023, how is the turnover for companies not resident in Italy and without permanent establishment in the State territory considered?

Home As a general rule, for 2023, how is the turnover for companies not resident in Italy and without permanent establishment in the State territory considered?

As a general rule, for 2023, how is the turnover for companies not resident in Italy and without permanent establishment in the State territory considered?

As a general rule, for companies not resident in Italy and without a permanent establishment in the State territory, turnover is considered to be equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. on the date of publication of Decision No 242/2022, by the tax representative or directly by the foreign entity through direct identification.

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