Il Decreto Legge n.148/2017, convertito in legge n. 172 il 4/12/2017, semplifica l’adempimento in oggetto, in termini di trasmissione (potra’ essere semestrale anziche’ trimestrale), dati da inviare e sanzioni.
Si attende il provvedimento dell’Agenzia delle Entrate con le modalita’ di attuazione.
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