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EXPO 2015

EXPO 2015 – business in Italy during Expo 2015

I can give the necessary assistance

Fulfillment of the tax obligations for the purposes of income tax and VAT in Italy for Participants

  • Case by case analysis of the configurability of a Permanent Establishment (branch) for income taxes IRES and IRAP => if you, as Participant to Expo 2015, carry a commercial activity, your exhibition space is considered a permanent establishment and you are obliged to observe the ordinary accounting, declarative and payment requirements provided for income taxes in Italy (IRES and IRAP)
  • Case by case analysis of the configurability of a Permanent Establishment for the purposes of the value added tax VAT
  • Case by case analysis of the necessary identification in Italy for VAT purposes for the Participants whose exhibition space is not permanent establishment but conduct a commercial activity for which it is liable to pay tax in Italy => procedurs for VAT identifying for UE ornot Ue entities