Italy expands reverse charge mechanism to logistics sector and ends split payment for FTSE MIB listed companies

27 June 2025|Tax Alerts, Legislation & Policy, National/Federal Taxation, Value Added Tax, Global|Italy

Changes made in Law Decree No. 84/2025, published on 17 June 2025, extend the reverse-charge mechanism to the transport and logistics sector, effective immediately, which should simplify value-added tax (VAT) obligations and reduce compliance burdens for businesses in these industries.
The split-payment mechanism will no longer apply to transactions with companies listed on the FTSE MIB index starting from 1 July 2025, allowing these companies to manage VAT payments under the standard regime.
The …

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