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According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).

The collaboration between the two entities is born with a spirit of cooperation to activate labour inclusion in a context of crisis.

The Self-Employment Program promotes entrepreneurship projects through the Specialized Insertion Service.

The CBAM implementation period began on 1 January 2026, meaning that authorised declarants must declare each year the quantity of goods imported into the EU during the previous calendar year, submitting a number of CBAM certificates corresponding to the associated greenhouse gas emissions.

The Social Security contribution rebate for R&D&I activities is one of the most immediate and least known measures to support innovation among companies.

In recent years, renovation has become one of the main areas of focus in the field of architecture and construction. The need to extend the useful life of buildings, improve their energy efficiency and preserve existing heritage has led to a new professional and civic awareness. However, renovating a building is no easy task: it involves understanding, respecting and transforming what already exists. It is a complex operation, fraught with constraints that go far beyond pure technical execution.

When we have tax debts, a voluntary payment period begins, during which we can pay off the debt. If we fail to do so, an enforcement period begins, during which the tax authorities can apply surcharges and even seize assets to collect the amount owed.