HOW AND WHEN TO RECEIVE
NUOVOIMAIE distributes the remunerations to artists in an analytical way, calculating the actual time of use of each individual audiovisual and musical work.
First distribution 2023: from May 31st
Second distribution 2023: from October 31st
First distribution 2023: from January 31st
Second distribution 2023: from August 31st
For each distribution, NUOVOIMAIE submits to the performing artist remuneration distribution details and the facsimile of the invoice (if the artist is a flat-rate scheme VAT holder) or of the receipt to be issued for the collection of the remuneration (if the artist is not a VAT holder).
Who is obliged to electronic invoicing, receives a report containing useful data for the XML file editing for the document transmission. NUOVOIMAIE Sdi code is J6URRTWA.
In the case of heirs, a receipt output is sufficient. For foreign residents, related tax legislation and the agreements in force apply to avoid double charging.
You can find more details in the Distribution Regulations.