- The tax is paid by the client after notifying the Revenue Agency
- From July 30, 2025, clients can opt to pay VAT for service contracts
- This applies to contracts such as procurement, subcontracting, and agreements with consortium members
- It also applies to companies involved in goods transportation and logistics services
- The option is available using a specific form approved by the Revenue Agency director
- This is part of a temporary measure under the 2025 budget law until the reverse charge mechanism is introduced
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.
Latest Posts in "Italy"
- Credit Notes for 2025: Issuance Deadline and VAT Declaration Rules Explained
- Italian Revenue Agency Updates RT Technical Specifications to Version 11.2: Key Changes Explained
- Italy Clarifies VAT Rules, Delays Import Fee, and Amends Tax Laws Effective March 2026
- European Delegation Law: First Step Toward Digital Age VAT Reform and Implementation of ViDA Package
- Electronic Invoicing to Public Administration: Rules, Obligations, Split Payment, and Payment Terms Explained
