The Resource Split-payment mechanism for public bodies

Split-payment mechanism for public bodies

Label
Split-payment mechanism for public bodies
Title
Split-payment mechanism for public bodies
Creator
Subject
Language
eng
Summary
With the purpose of reducing the VAT gap, Italy introduced the split-payment mechanism as a VAT accounting method for supplies of goods and services made to public bodies. The author explains that this mechanism creates a constant excess input VAT position for suppliers of goods and services to public bodies, which is particularly worrying for these suppliers. Forming an important part of the economy of Italy, such suppliers have particular concerns regarding the repayment of any input VAT from the authorities, particularly during an economic crisis
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
La Grutta, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT refund
  • public sector
Label
Split-payment mechanism for public bodies
Instantiates
Publication
Label
Split-payment mechanism for public bodies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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