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  • VAT grouping regime in Italy clarified

    The Italian government  published a Decree clarifying the rules on  VAT grouping. What is VAT grouping? The VAT group regime normally allows a simplification where separate legal entities with financial and organizational links may benefit from simplified reporting and (in most countries) intra-group transactions that are not subject to VAT. The level of simplification changes from one country to another. Businesses opting for the VAT group regime have to meet the requirement to be linked financially, economically and organisationally. A...