- A law decree was published on 17 June 2025 and applies from the next day
- The reverse charge now includes transactions in transport and logistics sectors
- Companies listed on the stock exchange and in the Stock Exchange Milano Indice di Borsa index are not subject to the split payment mechanism and must follow the ordinary VAT regime
- The deadline for the final VAT payment for fiscal year 2024 and the first advance payment for 2025 is extended to 21 July from 30 June 2025
Source: bdo.global
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.
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