The tax authorities have published the draft value added tax (VAT) tax return forms for fiscal year 2025.
What changes in the VAT model and in 770 – The VAT model has been adapted to the regulatory changes in force from 2025: for example, in the VE and VJ panels there is space for the provision of services rendered to transport, goods handling and logistics companies for which the option for the payment of the tax by the customer has been exercised, in the name and on behalf of the lender. As for 770, the notes of the ST and SV tables have been updated and a new line has been inserted in the SX table for the management of the credit linked to the “sum that does not contribute to the formation of income” recognized by the withholding agent.
Source Agenzia Entrate
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