New VAT Compliance Model Approved for Logistics and Freight Transport Sector in Italy

• A new model for communication of client and provider data has been approved.
• From July 30, 2025, clients and providers in the transport and logistics sector can opt for VAT payment by the client.
• The rules for this special VAT regime were issued by the tax agency director.
• This optional regime allows the client to pay VAT on behalf of the provider.
• It applies to services in transport, goods handling, and logistics.
• The option is exercised by submitting a specific model to the tax agency.
• The option lasts three years and is effective from the date of electronic submission.
• The model includes a cover page with client and provider data and a declaration.
• It also includes sections for contract details and subcontractor information.
• The software “ReverseChargeLogistica” is used for electronic submission.

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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