- From October 1, 2025, VAT management changes for flat-rate taxpayers with quarterly payments for reverse charge transactions.
- This change reduces deadline pressure and simplifies processes for small taxpayers.
- The modification is part of a legislative decree aimed at reducing administrative burdens for small economic operators.
- Flat-rate taxpayers will align more closely with ordinary tax regimes.
- Although flat-rate taxpayers do not apply VAT, they will now have quarterly payment options for reverse charge VAT.
Source: commercialistatelematico.com
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.
