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  • DISCIPLINE OF FEE VOUCHERS: CHANGES TO THE AMENDMENTS TO THE VAT DECREE READ MORE INTRASTAT DECLARATIONS – CHANGES COMING INTO FORCE IN 2018 READ MORE NEW DEADLINES FOR VAT REDUCTION AND THE REGISTRATION OF PURCHASE INVOICES READ MORE VAT WAREHOUSES CHANGES OF D.L. N. 193:2016 READ MORE

DISCIPLINE OF FEE VOUCHERS: CHANGES TO THE AMENDMENTS TO THE VAT DECREE

Posted on 13/12/2018 by Clarkson Hyde

The new rules incorporate European legislation with the aim of ensuring uniform and certain treatment with regard to issuing, transferring and redeeming. 

The Council of Ministers approved, in final examination, the legislative decree that incorporates into our tax system the European provisions on the treatment of fee vouchers as per Directive (EU) 2016/1065, which amended the VAT Directive (2006/112/EC). 

The European legislator has therefore chosen to outline a specific regulation of the vouchers with the aim of ensuring uniform and certain treatment as regards issue, transfer and redemption. 

The delegation to the transposition is contained in the 2016-2017 European delegation law (article 1, paragraphs 1 and 2, and Annex A, law 163/2017 – refer to “European delegation law: the text published in the Gazette”). 

Read the full article: Discipline of fee vouchers: changes to the amendments to the VAT decree

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