VAT Return 2026: Key Updates on Shell Companies, Logistics, and Split Payment Reporting

• The 2026 VAT return form incorporates recent EU court rulings, removing previous restrictions on VAT credit recovery for “shell companies.”
• The form is updated with new fields in sections VE and VJ to monitor logistics and freight transport operations, including split payment and tax options for clients.
• The VA15 box now only certifies “shell company” status, no longer requiring a code for the duration of this status.
• Sections related to excluding credits from “shell companies” (VX4 and VW21) have been removed.
• Section VE38 for split payment operations is now split into three fields for more detail, and section VJ is divided into two parts to separately report reverse charge and specific service purchases.

Source: commercialistatelematico.com

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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