- From 1 April 2025, Italy’s new ATECO 2025 classification replaced ATECO 2007, affecting which construction-related services qualify for VAT reverse charge in subcontracting.
- The Italian Tax Authority indicated that reverse charge under Article 17(6)(a) DPR 633/72 still applies only to services objectively falling within Section F (“Construction”) of the current ATECO classification.
- As a result, services for “restoration of historic buildings,” now classified under code 91.30.01 in Section S (“Arts, entertainment and recreation”), are no longer subject to reverse charge.
- For these reclassified services, VAT must be charged under the ordinary rules, not reverse charge.
- The guidance may apply more broadly to other activities that have moved out of Section F under ATECO 2025.
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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