On 21 June 2022, the Government approved the Law Decree 73/2022 (hereinafter the “Decree”) providing for some simplification in tax law.
Below the analysis of the main tax measures.
Art. 3 – Tax deadlines
With art. 3 of the Decree, the Government approved some changes in deadlines of tax fulfillments. The most relevant changes regard:
Communication of VAT liquidation for second quarter, which is delayed from 16 to 30 September;
Intrastat communications, whi9ch are delayed from 25 of the month following the relevant period to the last day of the month following the relevant period.