- Companies intending to form an IVA Group by January 1, 2026, must opt in by September 30 by submitting the AGI/1 form to the Revenue Agency. The IVA Group regime, governed by Title V-bis of DPR 633/72, allows multiple entities with financial, economic, and organizational ties to operate as a single VAT entity, making intra-group transactions irrelevant for tax purposes and providing financial and administrative benefits. Companies must verify eligibility and the regime’s advantages, considering the “all-in, all-out” principle, which requires all linked entities to be included. Incorrect inclusion or exclusion of entities affects the regime’s validity and potential tax benefits. Exclusion is possible if financial ties exist but economic or organizational ties do not, requiring a formal request to the Revenue Agency.
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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