It's possible now to set up an effective "VAT-Group" from 2019
The National Tax Agency has approved the scheme and the related instructions to join the VAT-Group by 15 November 2018,
which allows to "consolidate" all VAT transactions: The Group remains the unique VAT tax subject.
The declaration scheme for setting up the VAT Group is finally available, along with the related instructions.
The Revenue Agency approved it with provision no. 215450 of September 19, 2018, but made known yesterday.
Persons wishing to set up a VAT Group with effect from 1 January 2019 will have to exercise the option referred to in
art. 70-quater paragraph 1 of Presidential Decree 633/72 by presenting the model, which can be found on
the Agency's website, by November 15, 2018 (term set by Article 7 of the Ministerial Decree of 6 April 2018).
The @StudioGazzani is at your disposal
Thanks for your attention
Regards
Massimo Gazzani
