Italy: Penalties under VAT “mini one-stop shop” | KPMG | GLOBAL

Italy: Penalties under VAT “mini one-stop shop”

Italy: Penalties under VAT “mini one-stop shop”

The Italian tax authorities published the first guidelines under the “mini one-stop shop” (MOSS) regime relating to value added tax (VAT) in Italy. The MOSS regime applies across Europe for purposes of collecting VAT with respect to telecommunications, broadcasting, or electronically supplied services provided to non-business consumers.


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The Italian guidance (n. 22/E (26 May 2016)) addresses the application of penalties for violations of the MOSS rules.


Read a May 2016 report [PDF 541 KB] prepared by the KPMG member firm in Italy 

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