Italian Tax Agency Clarifies Timing of Article 10, DL 84/2025 for FTSE MIB Companies

• The Italian Revenue Agency clarified the timing of Article 10 of DL 84/2025.
• Companies listed in the FTSE MIB index are excluded from split payment for invoices issued from July 1, 2025.
• The split payment applies to invoices issued by June 30, 2025.
• An invoice is considered issued when transmitted to the Exchange System.
• This clarification was published in a recent FAQ in the section for Entities and Public Administration.

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.