{"version":"1.0","provider_name":"Andersen Italy","provider_url":"https:\/\/it.andersen.com\/en\/","title":"Corrective action 2017 - split payment - Andersen Italy","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Cu45ZQoIwC\"><a href=\"https:\/\/it.andersen.com\/en\/corrective-action-2017-split-payment\/\">Corrective action 2017 &#8211; split payment<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/it.andersen.com\/en\/corrective-action-2017-split-payment\/embed\/#?secret=Cu45ZQoIwC\" width=\"600\" height=\"338\" title=\"&#8220;Corrective action 2017 &#8211; split payment&#8221; &#8212; Andersen Italy\" data-secret=\"Cu45ZQoIwC\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"The split payment mechanism, governed by art. 17-ter of Presidential Decree n. 633\/72 provides that VAT payable on supplies of goods or services provided by the supplier at the time of issue of the sales invoice, be paid to the treasury directly from the transferee of the operation. In essence, the purchaser &#8220;retains&#8221; the input [&hellip;]"}