Italian VAT rules provide a special payment system that simplifies matters for corporate bodies under common control.
The individual companies concerned can participate in VAT settlement at the group level while at all times remaining autonomous for legal and tax purposes and continuing to be autonomously subject to all tax obligations.
Stock companies and corporate divisions may participate in VAT consolidation only if 50% of their shares are held, directly or indirectly, by another company. This prerequisite must have been met without interruption since at least the first day of
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Web page updated on 17 Mar 2025 16:24