Italian Government Approves Preliminary Legislative Decree for New Unified VAT Code Effective 2026

• Systematic and practical guidelines are available in the explanatory report
• The Council of Ministers approved the legislative decree introducing the Consolidated Text on VAT
• This follows the tax reform delegation law L 111/2023
• The decree compiles existing VAT regulations into a single text
• Current provisions are repealed
• The legislative process for the new Consolidated Text will start on January 1, 2026

Source: eutekne.info

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