Italy Postpones Implementation of Consolidated VAT Code to 2027

📅 Postponement Details

• On 23 December 2025, the Council of Ministers approved the final decree implementing the new consolidated VAT code, officially delaying its entry into force to 1 January 2027, rather than the previously expected 1 January 2026. [fiscomania.com], [edotto.com]

🧾 About the New VAT Code

• The new code comprises 171 articles across 18 titles, streamlining Italy’s VAT provisions into one unified statute. [fiscomania.com], [edotto.com]
• Its objectives include:
  • Simplifying legal navigation
  • Aligning Italian VAT law with EU Directive 2006/112/EC
  • Reducing the risk of EU infringement procedures [fiscomania.com], [edotto.com]

⚙️ Key Operational Changes

• Exports: Now require digital proof through the AES customs system exclusively, replacing paper-based evidence. [fiscomania.com], [edotto.com]
• Digitization in VAT Processes: e‑invoicing, telematic reporting of receipts, and pre-filled VAT returns are embedded directly into the code. [fiscomania.com], [edotto.com]
• Territorial and deduction rules: Revamped to reflect updated EU case law and jurisprudence. [fiscomania.com], [edotto.com]

🚨 Broader Impact of Milleproroghe 2026

The Milleproroghe decree confirmed the alignment of this delay with other elements of the fiscal reform, including:

• Postponement of consolidated texts for tax sanctions, registration/indirect taxes, and the justice tax code, also now effective from 2027. [altalex.com], [informazio…fiscale.it]

🔍 What This Means

• 🎯 The delay gives companies, tax professionals, and IT systems more time to adapt to:
  • New statutory structure
  • Digital procedural mandates
  • Alignment with EU-compliant frameworks
• Preparatory work—such as system upgrades, staff training, and process redesigns—can now be scheduled securely before the 2027 launch.

Source Official Gazette – DECREE-LAW no. 200 of 31 December 2025