New Requirements for Fiscal Representatives in Italy
Italy has introduced new requirements for fiscal representatives consisting of a declaration of honorability and a monetary guarantee.
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E-invoicing in Italy
Italian e-invoicing is mandatory on all B2B and B2C transactions from 1 January 2019. New schema from 1 April 2025.
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All you Need to Know about Italian Annual VAT Returns
Annual VAT return in Italy is a recapitulative statement due by the end of April of the following year. Learn more details about this important VAT return.
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Summer Deadline Extensions for VAT Returns in 2024
Several countries have implemented summer deadline extensions for VAT returns, providing additional time to comply with tax obligations.
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Italian Plastic Tax by July 2026
Italian Plastic tax on manufactured products for single use. The obligation has been postponed again to July 2026.
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UK and Italy Reach Reciprocity Agreement for VAT Refunds
UK and Italy reach a reciprocity agreement for VAT refund purposes via 13th Directive. UK businesses can now claim the VAT incurred in Italy even though not being VAT-registered.
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Italy reduced VAT rates on certain products is raised in 2024
Italy reduced VAT rates on feminine hygiene products and baby products is raised to 10%.
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New thresholds for VAT payments’ frequency in Italy
Italy increased the turnover thresholds for VAT payment periods starting in 2023.
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Fiscal representation not required post-Brexit in Italy
The Italian tax authorities announced that no fiscal representation will be required for UK-established companies after Brexit.
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Esterometro in Italy will be abolished in 2022
The Esterometro tax reporting scheme in Italy will be obsolete in 2022. It will be replaced entirely by SDI, or Sistema di Interscambio, reporting.
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Italian VAT deregistrations and upcoming pre-completed VAT return
It is now more difficult to get deregistered in Italy. Also, the new e-invoicing comes with prepopulated VAT returns for established businesses.
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New (effective) VAT rate on chartering activities in Italy
Italy cancels (effective) reduced VAT rates on boat chartering with their itinerary in international waters.