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Italy – Revenue Agency Provision prot.2015/110450 of 25 August 2015

By November 17, 2015July 10th, 2021No Comments

A new form has to be filled in by persons involved in agriculture or non-taxable person (non-commercial entities) that purchase goods from a taxable person established in a member State different from Italy.

Revenue Agency Provision prot.2015/110450 of 25 August 2015 – New Intra 12 form for Intra-Community acquisition of goods carried out by person involved in agriculture or non-taxable person

A new form has to be filled in by persons involved in agriculture or non-taxable person (non-commercial entities) that purchase goods from a taxable person established in a member State different from Italy. The purpose is to comply with the obligation related to the monthly declaration of purchases.

The new form has to be filled in and sent electronically to the Revenue Agency from the 1st October 2015.

Further information and the model are available at the following link:

http://www.agenziaentrate.gov.it/wps/content/nsilib/nsi/documentazione/provvedimenti+circolari+e+risoluzioni/provvedimenti/2015/agosto+2015+provvedimenti/provvedimento+del+25+agosto+2015+intra

 

Prof. Paolo Centore