Italy’s Department of Finance has published the latest lists of companies subject to the value added tax (VAT) split-payment system, which apply for 2025. This includes companies controlled by government ministries and by central and local public bodies, as well as companies listed on the FTSE MIB index of the Italian Stock Exchange. Additional updates to the lists are possible during the year. Under the split-payment system, supplies of goods and services to specified recipients are subject to VAT at normal rates, but the payment is split, with the taxable amount paid to the supplier and the VAT due paid directly to a blocked VAT bank account.
Click the following link for historical lists of companies subject to the VAT split-payment system.
Source Orbitax
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