Recent VAT Developments in Italy

If you are doing business in Italy, please be aware of important updates regarding your 2026 VAT return (covering the 2025 tax year). The deadline for your 2025 Yearly return must be submitted to the Italian Tax Authorities by April 30, 2026. The new VAT return form reflects recent court decisions and EU VAT principles, focusing on VAT deductions and refunds. The Italian Supreme Court rulings confirm that “non-operating” status does not automatically limit VAT deduction rights. Reporting is now simpler: only the status needs to be declared (no duration required) and additional certification for VAT refunds has been removed. A transitional VAT regime has been introduced for logistics services. In certain cases, customers now are paying VAT on behalf of suppliers. EuroVAT is following all Italian VAT developments closely, so please contact EuroVAT to find out how this may affect your sales to Italy.

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