The Italian tax administration has issued the final Financial Transaction Tax (FTT) annual return model and the related instructions under Protocol No. 2013/154577. The FTT return should be filed by 31 March of every year, subject to a de minimis threshold of FTT paid of EUR 50 or below. Non-residents may file it through their Italian PE or a fiscal representative, or even electronically/registered mail where no PE exists.
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