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Choosing the tax scheme for your company determines how much tax you will pay and the formalities and documents you will have to comply with according to the law. The choice of the tax system is closely related to the [...]

The stamp duty is an indirect tax. Paying the duty is mandatory when you have to apply , submit or create certain types of deeds and documents. E.g. : the stamp duty may also be paid to validate a company [...]

Registration, mortgage and land registry taxes are three indirect taxes. The registration tax applies to deeds and documents : subject to registration ; that include a transfer of wealth ; the object of which is a type of property. The [...]

The value added tax ( IVA ) is a tax on consumption of goods and services . Its tax base is the price of the goods or services . The price is multiplied by the tax rate in force to [...]

The Regional Tax on Productive Activities ( IRAP ) is a proportional tax. It means that taxation is performed at a fixed rate . Compared to IRPEF and IRES taxes, the IRAP tax is levied on a different tax base [...]

The Corporate Income Tax (known as IRES ) is a proportional tax. It means that taxation on corporate income is applied at a fixed rate . IRES is applied to the income of your company if your company is incorporated [...]

The individual income tax (known as IRPEF ) is a progressive rate tax. It means that the level of taxation increases as income increases. This income tax is also applied to company income if: a company is a sole proprietorship [...]

Quando un’impresa italiana acquista beni o prestazioni di servizi da un fornitore estero , deve prestare attenzione ad una serie di obblighi e adempimenti posti in essere dalla normativa IVA: nello specifico, l’obbligo di emissione della fattura e del conseguente [...]

In deroga al principio di esigibilità , secondo il quale l’IVA diventa esigibile quando le operazioni siano state o si considerino effettuate, l’art. 6, comma 5, del D.P.R. 633/72 stabilisce che, per determinate categorie di operazioni, l’esigibilità dell’imposta è differita [...]

La Legge Finanziaria 2018 ha previsto l’obbligo di fatturazione elettronica per tutti i soggetti IVA, ad esclusione dei forfettari, a partire dal 1° gennaio 2019, estendendo così l’obbligo, già in vigore dal 2008, dell’emissione della fattura elettronica dei soggetti IVA [...]