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Italy’s VAT derogatory measures: Split payment and reverse charge extension until 2026

  • The split payment measure has been confirmed until June 30, 2026
  • Starting from July 1, 2025, transactions with listed companies in the FTSE MIB index will no longer be subject to the split payment measure
  • This allows affected parties time to make operational adjustments and allows Italian tax authorities to monitor the effectiveness of the measure
  • The reverse charge measure has also been extended until the end of 2026
  • The question remains whether these derogatory measures will be further extended.

Source: ipsoa.it

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.

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