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As part of the Budget Law for 2017, the Italian government foresees the introduction of a VAT group regime as from January 2018.
The current VAT group rules in Italy only allow for an administrative simplification. This means that group members can net off their VAT credits and debits into one consolidated annual VAT return. However, intra-group transactions are subject to VAT and each member maintains an individual VAT number.
Following the changes announced this month, the Italian tax authorities would allow a financial VAT group under similar conditions to those of Germany or the UK. This is, disregarding intra-group transactions for VAT purposes and consolidating all registrations under one VAT number. There are many aspects of the future Italian VAT groups that remain unclear, we will publish them in the coming months as they are announced by the tax authorities.