The DIRECTOR GENERAL of FINANCE having regard to Directive 2006/112/EC of November 28, 2006 on the common system of value added tax; Having regard to Council Directive 2008/8/EC of February 12, 2008 amending Directive 2006/112/EC as regards the place of supply of services and, in particular, article. 5, which provides, with effect from 1 January 2015, new criteria of territoriality ' for the VAT relating to telecommunications, broadcasting and electronic services, as well as the establishment of two special arrangements (c.dd. non-EU and EU regime regime-Mini One Stop Shop MOSS) which can adhere to the taxable persons established outside the European Union and those established in a Member State which makes such benefits; Having regard to Council Regulation (EU) No 282/2011 of March 15, 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax; Having regard to Council Regulation (EC) no 967/2012 of October 9, 2012, amending implementing Regulation (EU) No 282/2011 concerning the special arrangements for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons; Having regard to Council Regulation (EU) no 1042/2013 of October 7, 2013, amending implementing Regulation (EU) No 282/2011 concerning the place of supply of services; Having regard to Council Regulation (EC) no 904/2010 of October 7, 2010 on administrative cooperation and combating fraud in the field of value added tax and, in particular, article. 46, paragraph 3, authorising the Member State of identification to retain a proportion of VAT paid by taxable persons participating in the special regime; Having regard to Council Regulation (EU) No. 815/2012 of September 13, 2012 laying instructions for the application of Council Regulation (EC) no 904/2010, with regard to special arrangements for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons; Having regard to the Decree of the President of the Republic no 633 October 26, 1972, hereinafter "Decree No. 633/1972 "on" institution and discipline of 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"; Having regard to the Legislative Decree March 31, 2015, # 42, transposing the provisions of Directive 2008/8/EC with effect from 1 January 2015; Visto l'art. 74-octies of Decree No 633/1972, entered with the art. 3 of Legislative Decree No 42/2015 and that, in paragraph 1, refer to a decree of the Ministry of economy and finance the definition of modalities of payment of VAT for individuals identified in Italy which adhere to these special schemes and, in paragraph 3, the definition of the method of allocation between Member States of consumption, the VAT paid by taxable persons belonging to special schemes in Italy accounting of VAT paid by taxable persons, members of the special schemes in the other Member States of the European Union concerning the supply of services in Italy, as well as the purpose of reporting their operations through the new special accounting; Having regard to the Decree of the Director General of the Revenue Department of the Ministry of Finance of July 31, 1998, containing "technical modalities of electronic transmission of statements and leases and rent to be recording as well as telematics execution of payments" and, in particular, chapter IV, governing the technical modalities for Internet transmission of declarations and to carry out , by the same means, payments of taxes, contributions and premiums referred to in art. July 9, 1997, 17 of Legislative Decree n. 241, entered by the Decree of the Director General of the Revenue Department of the Ministry of Finance of the March 29, 2000, published in the Gazzetta Ufficiale della Repubblica italiana No 78 of April 3, 2000; Having regard to the opinions of State accounting and Revenue Agency expressed, respectively, with notes # 20836 of March 27, 2015 and # 48126 of April 8, 2015;
Decrees: Art. 1 method of VAT by taxable persons, including special procedures 1. Payment of VAT owed by taxable persons belonging to special schemes provided for in articles 74-74-quinquies and sexies of Decree No 633/1972 is made by them, without the chance to avail of the Institute of compensation under art. July 9, 1997, 17 of legislative decree # 241: a) by direct debit on your account opened with an intermediary collect agreement with the IRS. In the request sent electronically debit the Inland Revenue via MOSS, the taxable person shall indicate the IBAN of the account and the unique reference number of the Declaration to which it relates. Apply, mutatis mutandis, the provisions of art. 29 of the Decree of the Director General of the Revenue Department of the Ministry of Finance of July 31, 1998;
b) if the taxable person does not have the account referred to in point a), paid by Bank to be credited on a separate State Treasury accounts opened special letterhead at the Inland Revenue, as instructed by the Agency through the portal MOSS. In the bank transfer and the unique reference number is indicated in the statement referred to the payment. 2. The sums collected with methods referred to in paragraph 1, letter a) are transferred daily on the special accounts referred to in paragraph 1, point b), and, together with those collected by Bank, are used in accordance with the provisions of this Decree.