Unified VAT Code Published: New Provisions Effective from January 2027 in Italy

• The new Consolidated VAT Act (Testo unico IVA) was published in the Official Gazette and will take effect from January 1, 2027, instead of 2026.
• It consolidates 171 articles from various existing VAT laws and decrees into a single legislative text, aligning with EU directive 2006/112/EC.
• The new act systematically organizes VAT provisions and abrogates previous related decrees from January 1, 2027.
• Some updates include changes to export documentation requirements and updated references for VAT rates in the construction sector.
• The act incorporates all VAT amendments made after the initial draft approval.

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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