- The associative sector is awaiting confirmation on whether the VAT exclusion regime for transactions with members will be abolished or maintained in the new year.
- Current regulations state this favorable regime should end on January 1, 2026, making such transactions subject to VAT.
- The reform is driven by the need to address an infringement procedure initiated by the European Commission due to non-compliance with EU Directive 2006/112/EC.
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"
- Commission Backs Italy’s VAT Derogation Through 2028
- Briefing Document & Podcast: Italy’s E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Key Details
- Standard VAT Rate Applies to Hearing Aid Repairs; Reduced Rate Only for Sales, Not Services
- Italian Tax Authorities Clarify VAT Duties of Fixed Establishments in EU Contract Negotiations
- No VAT Deduction for In-House Companies Donating Works Free to Sole Shareholder Municipality














