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Uctions relate to Presidential Decree No. 633 of the 26th of October 1972 as amended. Foreword The obligation to submit the annual communication of VAT data has been instituted in accordance with the provisions contained in article 8-bis of Presidential Decree (D.P.R.) no. 322 of 22 July 1998 introduced by article 9 of Presidential Decree (D.P.R.) no. 435 of 07 December 2001, as amended by article 10 of Decree Law no. 78 of 01 July 2009, with the aim of further simplifying and rationalising ta.
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