Angela Abawi – Senior Indirect Tax Expert, Vice President, Credit Suisse. Degree in Economics, University of Verona. Member of the Italian Institute of Chartered Accountants and certified public auditor since 2013. Angela has distinguished herself as a leading expert in the field of Indirect Taxation, providing incisive guidance to both national and multinational companies navigating the complexities of indirect taxation. In 2014 she was seconded to the Indirect Tax Department of KPMG London, which marked the start of her specialized trajectory in VAT-related subjects. Over the years, Angela actively contributed to and attended numerous international VAT seminars within the KPMG network and the Process & Technology Academy. Angela’s ability to make complex topics accessible and understandable led to her being a highly sought-after speaker and trainer on Italian VAT and e-invoicing topics. Her proficiency in e-invoicing implementation further distinguished her as a forward-thinking leader in her field. Before leaving KPMG, Angela ascended to the role of Director, leading the Indirect Tax Department with distinction. She oversaw high-profile consultancy work, developing and implementing tailored tax strategies for major clients in diverse industries, particularly in the pharma and automotive sectors. A notable aspect of Angela’s career at KPMG was her development and delivery of engaging and effective Italian VAT training sessions, where she shared her expertise with personnel of multinational companies. In 2023, Angela took on the prestigious role of Senior VAT Expert at Credit Suisse in Zurich, Switzerland. Here, she continues her active involvement in Global Tax Outsourcing projects for multinational groups, illustrating her ongoing growth and leadership within the VAT field.

1. Overview – scope and rates

2. VAT registration

3. VAT grouping

4. VAT compliance obligations
• Annual VAT return
• Quarterly communications
• Intrastat reporting
• VAT ledgers

5. Invoicing requirements and e-invoicing
• Standard and simplified invoice
• E-invoicing
• Credit note
• Immediate and deferred invoice
• Split payment regime

6. Electronic reporting of daily receipts by retailers

7. VAT refund process

8. VAT recovery rules (timeline, VAT restrictions)

9. Bad debt relief

10. Cross border transactions
• import/export;
• Intra-EU transactions;
• quick fixes rules;
• habitual exporter regime.

11. Special reverse charge mechanism