- A new optional VAT regime allows the client to pay VAT for logistics, transport, and goods handling services under contract or subcontract (Law 207/2024).
- The option is exercised by sending a specific communication to the Revenue Agency, referencing each contract.
- The service provider remains jointly liable for VAT and must issue an invoice with a specific annotation; the client pays VAT via F24 form using code “6045” by the 16th of the following month, without horizontal compensation.
- The optional regime is compatible with the special VAT regime for road hauliers (art. 74, DPR 633/72), allowing quarterly summary invoices and settlements.
- The compatibility of this new regime with the reverse charge mechanism must be evaluated, and it applies to companies identified by certain ATECO codes in section H.
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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