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Italian secondary-market software licence transaction and compliance records: per-sale electronic invoices (Italy's mandatory structured e-invoicing format, carrying SKU, price, VAT treatment and counterparty for every licence sold), traceability dossiers on each acquired and resold licence, self-declared transfer-legality statements under Article 47 of Presidential Decree 445/2000, and volume/multi-licence subdivision records showing which enterprise agreements were split and what entitlement remained. Also covers the education and academic licence resale channel, which most secondary-market brokers do not touch.
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