2025 VAT Return Draft: Automatic Penalties Removed, New Rules for Logistics and Non-Operating Companies

• The 2025 draft VAT return eliminates “automatic” VAT penalties for non-operating companies.
• The structure and number of sections in the VAT return remain largely unchanged.
• New fields are introduced for logistics sector contracts, specifying VAT obligations for both service providers and clients.
• The VJ section is renamed and split to better detail VAT on specific operations and logistics services.
• The changes align with recent EU court rulings and Italian Supreme Court decisions, removing previous penalties that conflicted with EU law.

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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