Italy Opens Public Consultation on ViDA VAT Reform Transposition

Italy launches public consultation on ViDA directive implementation

• Italy consults on ViDA implementation: Italy’s Department of Finance has launched a public consultation on a draft legislative decree to implement Directive (EU) 2025/516, part of the EU’s VAT in the Digital Age (ViDA) package, with changes effective from January 1, 2027.
• Key changes to OSS/IOSS and cross-border VAT: The decree focuses on expanding and clarifying One-Stop-Shop (OSS) and Import One-Stop-Shop (IOSS) regimes, phasing out call-off stock simplification by June 30, 2029, and clarifying when platforms are deemed suppliers for VAT purposes.
• Impact on e-commerce and cross-border businesses: These changes will affect e-commerce businesses, those using OSS/IOSS, digital platforms, and businesses moving stock within the EU, with a public consultation open until July 6, 2026, for feedback.
• The draft decree is published on the MEF’s website.

Source Orbitax

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• Public consultation has opened on Italy’s draft legislation to implement the EU “ViDA” VAT reform package, with rules expected to apply from 1 January 2027.
• The draft mainly amends Italian VAT laws to expand OSS/IOSS use and reduce the need for EU businesses to register for VAT in multiple Member States (“single VAT registration”).
• A major change is the gradual end of the call-off stock regime, replaced by a new OSS regime for transfers of own goods within the EU; current rules apply to shipments up to 30 June 2028 and will be repealed from 30 June 2029.
• OSS would also be extended to include certain cross-border supplies of gas, electricity, and heating/cooling to private consumers (or equivalent persons) from 1 January 2027 to 30 June 2028.
• The draft also revises the €10,000 threshold for intra-EU distance sales and B2C electronic services, affecting where those sales are taxed.

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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