Italy approves VAT digital era decree implementing ViDA reforms

Italy’s Council of Ministers definitively approved a legislative decree implementing part of the EU VAT in the Digital Age (ViDA) reform into domestic law.
The decree transposes provisions of Article 2 of Directive (EU) 2025/516, effective from 1 January 2027.
Some changes are clarificatory, but others materially amend VAT rules for e-commerce, especially the OSS and IOSS special schemes.
The one-stop-shop VAT mechanism is also being extended to additional types of transactions beyond those currently covered.
It is still unclear whether the new rules will apply only under the new VAT Code (DLgs. 10/2026) from 1 January 2027, or also amend DPR 633/72 and DL 331/93 before their repeal.

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.