- Italy issues new VAT rules for the transportation and logistics sector.
- Customers must pay VAT on behalf of suppliers for subcontracting and similar contracts.
- Provision No. 309107/2025 was enacted on 28 July 2025.
- The rules apply to transportation, freight handling, and logistics services.
- Legislative Decree No. 84/2025 was converted into Law No. 108 on 30 July 2025.
- The law was published in the Official Gazette on 1 August 2025.
- A form for communicating options to tax authorities is required starting 30 July 2025.
- The form is completed using the software ReverseChargeLogistica on the tax authorities’ website.
- Required information includes party details, contract dates, and work scope.
- The option is valid for 3 years from the electronic submission date.
Source: regfollower.com
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.
