New Cross-Border VAT Exemption Regime Effective January 2025 in Italy

• The official publication on November 30 in the Official Gazette of Legislative Decree no. 180 dated November 13, 2024, establishes the cross-border VAT exemption regime effective from January 1, 2025
• The VAT decree is updated with a new Title V ter which includes
• Article 70 terdecies in Section I with definitions and general provisions
• Section II from articles 70 quaterdecies to 70 septiesdecies outlining the rules of the exemption regime applied in Italy by entities established in other EU member states
• Section III from articles 70 octiesdecies to 70 duovicies detailing the exemption regime applied in other EU member states by established entities

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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