{"id":7768,"date":"2025-09-19T10:05:24","date_gmt":"2025-09-19T08:05:24","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7768"},"modified":"2025-09-19T10:08:44","modified_gmt":"2025-09-19T08:08:44","slug":"memorandum-n-49-2025-sept-19-2025-reduction-of-assessment-periods-in-the-case-of-traceable-receipts-and-payments","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-49-2025-sept-19-2025-reduction-of-assessment-periods-in-the-case-of-traceable-receipts-and-payments\/","title":{"rendered":"Memorandum N. 49\/2025 Sept. 19, 2025 Reduction of assessment periods in the case of traceable receipts and payments"},"content":{"rendered":"<p>In order to encourage the traceability of payments, Article 3 of Legislative Decree No. 127 of August 5, 2015, as amended and supplemented, introduced a two-year reduction in the terms for assessment in favor of entities that:<\/p>\n<ul>\n<li>exclusively use electronic invoicing via the SdI (Interchange System) or electronic payments;<\/li>\n<\/ul>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/09\/49-2025-SGBPartners-Reduction-of-assessment-periods-in-the-case-of-traceable-receipts-and-payments.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to encourage the traceability of payments, Article 3 of Legislative Decree No. 127 of August 5, 2015, as amended and supplemented, introduced a two-year reduction in the terms for assessment in favor of entities that: exclusively use electronic invoicing via the SdI (Interchange System) or electronic payments; (download pdf)<\/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\/7768"}],"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=7768"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7768\/revisions"}],"predecessor-version":[{"id":7769,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7768\/revisions\/7769"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}