- Establishment of a tax code for VAT payment via F24 model by the client on behalf of the provider following an option exercise as per law 207 of 2024
- Article 17 of the decree 633 of 1972, modified by law 207 of 2024, applies reverse charge to certain service contracts for transport and logistics companies
- Effectiveness of this provision is subject to EU Council authorization for a derogation measure
- Pending authorization, an optional regime allows the client to pay VAT on behalf of the provider, who remains jointly responsible
- This option can also be applied between contractors and subcontractors, with joint responsibility for VAT
- In such cases, the invoice is issued by the provider and VAT is paid by the client without compensation, following specific legislative terms
- A communication model for this option was approved on July 28, 2025, for services to transport and logistics companies
- A new tax code 6045 is established for VAT reverse charge in the logistics sector under the optional regime of law 207 of 2024
Source: agenziaentrate.gov.it
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.
