- The new regulation introduced by DLgs. 81/2025 establishes a quarterly payment schedule for VAT related to purchases using the reverse charge mechanism for forfait taxpayers. However, the previous monthly payment rule has not been explicitly repealed. Forfait taxpayers must integrate invoices for internal reverse charge transactions and either integrate or issue self-invoices for external transactions. VAT is paid using the F24 form according to the specified schedule. For purchases from non-established taxable persons, the esterometro must be submitted unless the invoice integration or self-invoice is done via the Sistema di Interscambio. For intra-community purchases, VAT is only due above a threshold of 10,000 euros. Forfait taxpayers are exempt from periodic VAT return communications. The quarterly payment term applies to operations conducted after the regulation’s effective date, although no specific start date was provided.
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.
