TAX ALERT 2020/03
25-03-2020
Law Decree 17 March 2020, No. 18 (so called “Decreto Cura Italia”) – Italian VAT obligation of non-resident taxable persons
Art. 62 of Law Decree 17 March 2020, No. 18 (the “Decree”) extended certain deadlines, including VAT filing and communication deadlines for some entities.
It is however noted that the extension of the deadlines for filings and communications (other than payments) to 30 June 2020 set out in the aforementioned Art. 62 of the Decree concerns only taxable persons having "registered office, tax domicile or operational seat" in the Italian territory. Therefore, under the current wording of the Decree, the same extension does not apply to non-resident VAT taxable persons that applied for direct identification for VAT purposes under Art. 35-ter of Presidential Decree 26 October 1972, No. 633 (implementing in Italy Art. 214 of Directive 2006/112/EC) or appointed a tax representative in the territory of the State pursuant to Art. 17 of the latter decree (implementing in Italy Art. 204 of Directive 2006/112/EC).
This conclusion concerns more precisely the following VAT obligations:
- the electronic transmission of the Intrastat Models relating to intra-Community transactions (e.g. for taxable persons transmitting the models on a monthly basis, the models for the IC supplies carried out in February are due to be filed by 25 March 2020 and the models for the IC supplies carried out in March are due to be filed by 26 April 2020);
- the electronic transmission of the VAT return for the year 2019 (VAT 2020 Form), due by 30 April 2020, and all the related obligations (such as correction, filing of the guarantees for settlements under a VAT Grouping Settlement Scheme, application for refund of the annual VAT credit);
- the electronic transmission of any requests for reimbursement or quarterly settlement of the VAT credit for the first quarter of 2020 (Form TR), due by 30 April 2020; and
- the electronic transmission of the communication of the periodic settlements of the first quarter of 2020, due by 31 May 2020 (we point out that such deadline falls on Sunday so that it should be considered automatically postponed to the first working day following to the one in which the deadline expired, i.e. Monday 1 June 2020).
It should be noted that the provision in comment could be amended as a consequence of the Parliamentary procedure for conversion into law.
