- From 2025, the logistics sector in Italy is subject to the reverse charge mechanism to combat VAT evasion, as established by the 2025 Budget Law.
- The Italian Revenue Agency has introduced a new identification code “66” for entities jointly responsible for VAT in logistics, to be used in the F24 tax form.
- The reverse charge shifts VAT payment obligations from the supplier to the recipient, aiming to prevent fraud, especially in high-risk sectors.
- The EU directive allows member states to apply the reverse charge mechanism optionally until December 31, 2026, as a temporary anti-fraud measure.
- This system is intended as a temporary solution while awaiting a new, definitive EU VAT system where taxation occurs in the destination country.
Source: commercialistatelematico.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.
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