The personal income tax rates (IRPEF)

03 January 2022

With Article 1, paragraphs 2 to 4 of Law 234/2021 (financial maneuver for the year 2022) published in the Official Gazette no. 310 of Friday 31 December 2021, ordinary supplement n. 49, the IRPEF...

F24 - from 1st of October 2014 change the rules of payment

17 November 2021

From 1st October 2014, Article 11, paragraph 2 of Decree-Law 66/2014 (Decree "bonus income tax") amends the terms of payment for taxpayers (individuals not registered for VAT), which until now could...

Credit Rating

17 November 2021

The rating is a judgment that is expressed by a rating agency, an external and independent subject, on the ability of the analyzed company to pay its debts. The judgment is expressed in the form of...

Electronic Invoice - specifications from 1 January 2021

17 November 2021

With the provision n. 99922 of 28 February 2020 (later amended by provision no.166579 of 20 April 2020) the Revenue Agency has published the new XML path that must be used to issue the electronic...

Legal interest rate

17 November 2021

The legal interest rate is the applicable rate, pursuant to art. 1284 of the Civil Code, for the measurement of the rate of the legal default interest on the sums due to creditors. Below is a...