As of 1 January 2022, new Italian value-added tax (VAT) rules will apply regarding:
- Electronic invoicing (e-invoicing) for cross-border transactions
- Pre-populated VAT ledgers and VAT returns
The scope of e-invoicing is to be extended for cross-border transactions. In addition, the Italian Revenue Agency (IRA) has started using the relevant data to draft VAT ledgers and VAT returns, which will be made available to taxpayers for their validation or integration.
Source EY
Latest Posts in "Italy"
- Italy Requires €50,000 Bank Guarantee for Non-EU Businesses’ VIES VAT Registration
- In 2026, Automatic Low-Risk VAT Refunds with AI to Boost Anti-Fraud Efforts
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Briefing Document & Podcast: Italy’s E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Key Details
- Standard VAT Rate Applies to Hearing Aid Repairs; Reduced Rate Only for Sales, Not Services
