- Italy will implement a new VAT Code starting January 1, 2026
- The new VAT Code consolidates scattered legislation into a single, organized framework
- It simplifies VAT application for businesses and professionals
- The reform aligns with EU VAT Directive 2006/112/EC
- Export procedures will require digital customs proof instead of paper documents
- Exporters must use the Automated Export System for proof of exit
- E-invoicing and data reporting are fully integrated into the VAT law
- New rules include e-invoice issuance, transmission, storage, and digital reporting
- Pre-filled VAT returns are part of the new system
- The reform addresses VAT complexity in digital services and cross-border e-commerce
- New rules clarify VAT for online events and align with EU digital economy guidelines
Source: marosavat.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.
