Possible to establish a VAT Group until October 2, 2024 – Italy

• The deadline for submitting the declaration to establish an IVA Group is October 2, 2023.
• The option to establish an IVA Group is effective from the following year if the declaration is submitted between January 1 and September 30.
• The option is effective from the second following year if the declaration is submitted between October 10 and December 31.
• The same deadlines apply for revoking the regime.
• If no revocation is made, the option automatically renews for each subsequent year, with a maximum limit of three years.
• The tax administration believes that the September 30 deadline can be postponed to October 2, 2023, for options and revocations effective from 2024.
• It is advisable to submit the declaration by the September 30 deadline, but if the October 2 deadline is chosen, a copy of the tax administration’s schedule should be kept for the taxpayer’s protection.
• For options and revocations effective from 2025, it is unclear if the initial deadline for applications will also be postponed.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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