As a general rule, for 2025, how is the turnover for companies not resident in Italy and with no permanent establishment in the State territory considered?

Home As a general rule, for 2025, how is the turnover for companies not resident in Italy and with no permanent establishment in the State territory considered?

As a general rule, for 2025, how is the turnover for companies not resident in Italy and with no permanent establishment in the State territory considered?

As a general rule, for companies not resident in Italy and with no permanent establishment in the State territory, the turnover is considered to be equal to the turnover resulting from the last VAT return submitted on 19 February 2025, i.e. the date of publication of Decision No. 183/2024, by the tax representative or directly by the foreign entity through direct identification.

Print Share