Gazzetta Ufficiale n. 281 del 30 novembre 2024, del decreto legislativo 13 novembre 2024, n. 180 di recepimento della direttiva 2022/542

This legislative decree implements EU Directive 2022/542 into Italian law, focusing on Value Added Tax (VAT) rules for goods and services. It aims to harmonize VAT application across the EU, ensuring fair competition and simplifying cross-border transactions. The decree affects businesses operating within Italy and across the EU, particularly those involved in e-commerce and cross-border sales. It introduces changes to VAT rates and reporting requirements, impacting consumer prices and business compliance.