Until 2 January 2017

INCOME TAX

  • Waiver or revocation of simplified direct estimate and objective assessment for 2017 and successive years:036/037

VAT

  • Waiver or revocation of simplified schemes and agriculture, livestock and fisheries for 2017 and successive years:036/037
  • Option or revocation of determination of the tax base by means of the overall profit margin in the special regime of used goods, artworks, antiques and collectable objects for 2017 and successive years:036
  • Option to pay tax at destination for distance sales to other countries of the European Union for 2017 and 2018:036
  • Waiver of the common deduction scheme for differentiated sectors for 2017:without model
  • Communication of registration in the special regime of the group of companies:039
  • Option or waiver of the advanced modality of the special regime of groups of companies:039
  • Annual communication regarding the special regime of the group of companies:039