{"id":7280,"date":"2025-01-31T17:38:19","date_gmt":"2025-01-31T16:38:19","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7280"},"modified":"2025-01-31T17:39:26","modified_gmt":"2025-01-31T16:39:26","slug":"memorandum-n-9-jan-31-2025-reduction-of-assessment-deadlines-in-case-of-traceable-collections-and-payments","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-9-jan-31-2025-reduction-of-assessment-deadlines-in-case-of-traceable-collections-and-payments\/","title":{"rendered":"Memorandum N. 9 Jan. 31, 2025 Reduction of assessment deadlines in case of traceable collections and payments"},"content":{"rendered":"<p>In order to incentivize the traceability of payments, Article 3 of Legislative Decree No. 127 of Aug. 5, 2015, as amended and supplemented, introduced a 2-year reduction in the time limit for assessment in favor of entities that<\/p>\n<ul>\n<li>use exclusively electronic invoicing via SdI or telematic payments;<\/li>\n<li>make\/receive payments by traceable means for amounts exceeding 500 euros each (<strong><u>even a single collection or payment made by untraceable means inhibits the reduction of the assessment terms<\/u><\/strong>).<\/li>\n<\/ul>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/01\/09-2025-SGBPartners-Reduction-of-assessment-deadlines-in-case-of-traceable-collections-and-payments.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to incentivize the traceability of payments, Article 3 of Legislative Decree No. 127 of Aug. 5, 2015, as amended and supplemented, introduced a 2-year reduction in the time limit for assessment in favor of entities that use exclusively electronic invoicing via SdI or telematic payments; make\/receive payments by traceable means for amounts exceeding&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7280"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7280"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7280\/revisions"}],"predecessor-version":[{"id":7281,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7280\/revisions\/7281"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}