Italy Implements New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
Italy has published Legislative Decree No. 153 of 18 October 2023 in the Official Gazette, which enters into force on 18 November 2023 and provides for the implementation of new reporting obligations for payment service providers from 1 January 2024 as introduced by Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements f…
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