- Italy’s tax authorities clarified VAT group eligibility for multinational groups.
- A single EU holding company can include Italian entities in two separate VAT Groups.
- This is allowed when expanding in Italy through acquisitions and establishing a permanent presence.
- The clarification was issued in Ruling No. 211/2025.
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.
Latest Posts in "Italy"
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required
- VAT Deduction for Third-Party Goods Imports: Italian Tax Authorities’ Clarifications and Remaining Uncertainties
- Direct and Immediate Link Required for VAT Deduction on Imported Goods by Non-Owners
- VAT Deduction Permitted for Importers Lacking Ownership of Goods
