New Legislative Decree Modifies VAT Regime for International Goods Transport Services

• The legislative decree addresses the Third Sector, business crisis, sports, and VAT.
• It modifies the VAT regime for the transport of goods in import, export, or transit.
• The decree restores the non-taxable status for services provided by intermediaries in international goods transport.
• The effective date and any transitional regime are currently unknown.
• The decree is awaiting transmission to the relevant parliamentary committees for opinions.
• The non-taxable regime was previously modified by Article 5-septies of Decree Law 146/2021, following a European Court of Justice ruling.

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.

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