- The Italian Revenue Agency (Agenzia delle Entrate) clarified the optional VAT regime for the transport, goods handling, and logistics sector, effective from July 30, 2025.
- The regime allows the client to pay VAT for services under contracts and subcontracts in the specified sectors, upon submitting a specific model to the Agency.
- Eligible operators are identified using ATECO 2025 section H codes, including various transport, warehousing, and logistics activities.
- Subcontractors must also operate within the relevant ATECO codes to use the regime.
- The option is irrevocable, but corrective communications can be sent for errors; invoices must include a specific note about the VAT option.
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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