“Simplificazioni” Decree

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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.

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