- The Italian Revenue Agency (Agenzia delle Entrate) clarified the optional VAT regime for logistics, transport, and goods handling services, effective from July 30, 2025.
- The regime allows the client to pay VAT for services under contracts and subcontracts, provided a specific form is submitted to the Agency.
- Eligible operators are identified using ATECO 2025 codes, mainly section H (transport and storage), with several specific codes listed.
- Subcontractors can also opt in if their activities fall under the relevant ATECO codes.
- The option is irrevocable, but corrective communications are allowed for errors; the invoice must state the VAT option, and the date of invoice issuance is key for contracts predating the 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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