An analysis by LED Taxand
On 21 June 2022, the Italian Government approved the Law Decree 73/2022 (hereinafter the “Decree”) providing for some simplification in tax law.
With art. 3 of the Decree, the Government approved some changes in deadlines of tax fulfilments, including:
(i) Communication of VAT liquidation for the second quarter, which is delayed from 16 to 30 September.
(ii) Intrastat communications, which are delayed from 25 of the months following the relevant period to the last day of the month following the relevant period.
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