Optional Transitional VAT Regime for Logistics Sector Reflected in 2026 Italian VAT Return

• A transitional VAT regime for logistics services is in place for 2026, as clarified by Italian tax authorities.
• The regime allows VAT to be paid by the customer on behalf of the supplier for certain logistics and transport services.
• It applies to customers classified under section H (transportation and storage) of the ATECO 2025 system.
• The option must be jointly elected by both supplier and customer and is irrevocable for three years.
• The 2026 VAT return includes specific reporting changes to accommodate this regime.

Source: taxathand.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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