Provision No. 309107/2025, issued by the Italian Tax Authorities on July 28, 2025, introduces an optional VAT payment mechanism for certain B2B service arrangements.
Key Features of the Optional Regime
- Customer Pays VAT: The customer (recipient of services) pays VAT directly to the tax authorities on behalf of the supplier.
- Scope: Applies to services provided to companies in:
- Transportation
- Freight handling
- Logistics
- Eligible Contracts:
- Subcontracting
- Consortium assignments
- Similar arrangements
Operational Details
| Feature | Description |
|---|---|
| Invoice Handling | Supplier issues invoice with VAT, but does not collect it |
| VAT Payment | Customer pays via Form F24 by the 16th of the following month |
| Liability | Supplier remains jointly liable for VAT |
| Notification | Both parties must jointly opt in and notify the tax authorities using a specific form |
| Duration | Option lasts 3 years from the date of notification |
| Subcontracting Chains | Each subcontractor relationship requires a separate notification |
Changes from Previous Rules
- The regime now extends beyond contracts involving manpower or use of customer equipment.
- It includes carriage of goods on behalf of third parties, broadening applicability.
⚠️ Considerations
- May conflict with road haulage tax benefits under Article 74(4) of Presidential Decree No. 633/1972.
- Businesses should assess compatibility on a case-by-case basis.
Source
New VAT Rules for Transport and Logistics: Client Can Opt to Pay from July 2025
- Approved model for communication with client and provider data
- From July 30, 2025, clients and providers in the freight transport and logistics sector can opt for VAT payment by the client
- Directive number 309107 from the Revenue Agency director issued rules for the special VAT payment regime by the client
- This regime was introduced by the 2025 budget law
- The optional regulation allows VAT payment on services through contracts while awaiting the reverse charge mechanism approval from the European Commission
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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