International Transport Chain: VAT Exemption Extended to Subcontractors and Intermediaries by New Law

• Legislative Decree No. 186/2025 extends VAT exemption on international transport services to all parties in the contractual chain, including subcontractors and intermediaries.
• The change amends Article 9, paragraph 3 of Presidential Decree No. 633/1972, overturning the restrictive practice since 2021 that subjected subcontracted transport services to ordinary VAT.
• The new rule addresses previous controversies and confusion caused by the 2021 legislation, which limited VAT exemption to a narrow group of beneficiaries.
• The article analyzes the innovative scope of the new law, remaining interpretative doubts, and operational guidance for professionals, referencing Assonime Circular No. 3 of February 26, 2026.

Source: softwaregb.it

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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