Following the European Union’s cross-border SME scheme and Legislative Decree 180/2024, the Revenue Agency’s (Agenzia delle Entrate) Provision outlines the criteria for this category of small businesses and the information that must be included in the notification to the Revenue Agency before businesses may benefit from this regime.   Pre-requisites for businesses and notification submission Businesses established in the European Union with a total annual turnover in the European territory below 100,000 EUR;   The annual turnover of the enterprise in each Member State where SMEs want to make use of the VAT exemption must not exceed the national annual threshold (currently...