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On the Ordinary Supplement n. 43 in the Official Gazette. 29.12.2022 n. 303, L. was published. 29.12.2022 n. 197 (budget law 2023), in force from 1.1.2023.

MAIN NEWS
Superbonus
Changes to the flat rate regime, “flat tax” incremental
Special voluntary repentance, regularization of formal errors
Definition of friendly warnings, investigations, dependent, scrapping and write-offs
Raising the limit on cash transfers
Obligation to accept card payments

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