- The DL 84/2025 extends regulations to freight transport contracts.
- Article 9 of DL 84/2025 modifies the application of reverse charge and VAT payment by the client in logistics.
- Reverse charge will be introduced for services to transport and logistics companies, pending EU Council approval.
- Until EU approval, clients can opt to pay VAT for these services, but this is not yet effective without an implementing measure.
- DL 84/2025 removes previous conditions limiting reverse charge to contracts with predominant labor use and client-owned equipment.
- The aim is to include freight transport contracts in the anti-fraud measure.
- The reformulated rule no longer requires predominant labor or client-owned equipment in contracts.
- Article 9 clarifies that VAT payment by the client can be chosen by all parties in subcontracting chains.
- Extending the rule to third-party freight transport raises questions about its relation to VAT simplifications for transporters.
- Article 74 of DPR 633/72 allows transporters to issue a quarterly summary invoice and settle tax quarterly without extra charges.
- Transport companies opting for client VAT payment may lose these benefits.
- The accounting benefit in Article 74 is subjective, related to registered third-party transporters.
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.
