Reverse Charge in Logistics and Transport: How the New 2025 VAT Regime Works

• From 2025, a new reverse charge VAT regime applies to logistics and transport services in Italy, as per the 2025 Budget Law and Agenzia delle Entrate provision n. 309107/2025.
• Under this transitional system, the client pays VAT on behalf of the service provider, who remains jointly liable.
• The regime is optional and applies to contracts between contractors and subcontractors in logistics, goods handling, and transport.
• Clients must submit a specific electronic communication to the tax agency for each contract, using the “Reverse Charge Logistica” software.
• The new system increases fiscal control but requires careful administrative management and coordination between parties.

Source: nexumstp.it

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.

---

---