The MINISTER of economy and finance Saw the Decree of the President of the Republic no 633 October 26, 1972, hereinafter "Decree No 633 of 1972," establishing and regulating value added tax; Having regard to the Decree-Law August 30, 1993, no. 331, converted, with amendments, by law No 427 October 29, 1993 laying down, in chapter II of title II, temporary discipline of intra-Community transactions and value added tax; Visto l'art. 1, paragraphs 209 to 214 of December 24, 2007, # 244, and subsequent amendments, which introduced the obligation of emission, transmission, storage and filing in electronic form of the invoices issued in respect of public administrations; Having regard to the order of the Minister of economy and Finance of the March 7, 2008, in which it was located the interchange of electronic invoicing system operator and its attributions and competences; Having regard to the order of the Minister of economy and finance, issued in consultation with the Minister for public administration and simplification of April 3, 2013, # 55, by which it was adopted regulation regarding the issue, electronic transmission and receipt of the invoice to be applied to the Government in accordance with art. 1, paragraphs 209 to 213, December 24, 2007, law # 244; Visto l'art. 1, paragraph 629) (b) of the Act December 23, 2014, # 190, which introduces the art. 17‑ter of Decree No. 633 of 1972, which provides that, for the supply of goods and services carried out against certain public administrations, for which these tax administrations are not debtors in accordance with the provisions on value added tax, the tax is in any case paid by them according to methods and terms to be determined by Decree of the Minister of economy and finance; Visto l'art. 1, paragraph 632, second sentence, of the above Act No 190 of 2014, which establishes that the provisions referred to in paragraph 629) (b) of that article, pending the release of the derogating measure by the Council of the European Union, are still applying to operations for which value added tax is payable from 1 January 2015; Having regard to Council Directive 2006/112/EC of November 28, 2006 on the common system of value added tax; Having regard to the note. 8006 of November 14, 2014 by which the Department of Finance has forwarded to the European Commission a request for a derogation under article. 395 of Directive 2006/112/EC authorising the Italy to provide that in respect of supplies of goods and services in respect of public administrations they are responsible for the payment of the tax; Given the need to adapt the information systems related to administrative and accounting management of Central Government of the State provisions brought by this Decree; Visto l'art. 1, paragraph 630, the aforementioned law No. 190 of 2014, requiring the Minister of economy and Finance of include the taxable persons who carry out the operations provided for in art. 17-ter of Legislative Decree n. 633 of 1972, limited to claim attributable to transactions therein, among the categories of taxpayers for which refunds of VAT shall be carried out as a priority pursuant to art. 38-bis, paragraph 10, of the same Decree No 633 of 1972, as amended; Visto l'art. 30 of Decree No 633 of 1972, as amended, concerning payment of an adjustment and refund of excess; Visto l'art. 38-bis of Decree No. 633 of 1972, as amended, for implementation of refunds, and in particular paragraph 10 by which it is established that by decrees of the Minister of economy and finance are identified, even gradually, in relation to the activity exercised and the types of operations performed, the categories of taxpayers for which refunds referred to in that article. 38-bis shall be carried out as a priority; Visto l'art. 7-bis of Decree-Law No September 23, 1994. 547, converted, with amendments, by law November 22, 1994, n. 644, relating to tax credits relating to VAT; Having regard to the order of the Minister of economy and Finance of the March 22, 2007, published in the Official Gazette No 76 of March 31, 2007; Having regard to the order of the Minister of economy and Finance of the May 25, 2007, published in the official journal 150 of June 30, 2007; Having regard to the order of the Minister of economy and Finance of July 18, 2007, published in the Official Journal No. 195 of August 23, 2007; Having regard to the order of the Minister of economy and Finance of December 21, 2007, published in the Official Gazette No. 29 of February 4, 2008; Having regard to the order of the Minister of economy and Finance of July 10, 2014, published in the Official Journal No. 170 of July 24, 2014;
Decrees: Art. 1 General principles 1. The supply of goods and services under art. 17-ter of Decree No 633 of 1972, carried out against public authorities therein, hereafter "public administration", and for which such administrations are not tax debtors in accordance with the law on value added tax, the provisions of this Decree. 2. for operations provided for in paragraph 1 the value added tax is paid by public administrations or firms, clients of services with effect from the date when the tax becomes chargeable.