Timetable – January 2024
By downloading the Lexis timetable, you can learn about all the major tax, corporate and contribution deadlines for the month of January 2024. Scarica il documento
Legal interest at 2.5 percent
Effective January 1, 2024, the rate of legal interest is reduced to 2.5 percent per year. This was stipulated by the November 29, 2023 Ministerial Decree of the Ministry of Economy
Tax treatment of gifts
This circular summarizes the rules applicable, for VAT and income tax and IRAP purposes, to goods produced and/or purchased and intended for customers/suppliers/employees as gifts.