- Italy’s 2025 Budget Law includes key VAT changes and compliance insights
- The Budget Law extends the reverse charge in the logistics sector and allows VAT for training services
- Other measures include the small businesses VAT scheme, VAT on online events, and secondment of staff rules
- The reverse charge mechanism applies to manpower-based services at a customer’s premises
- Small businesses can apply for VAT exemption for cross-border supplies under the new regime
- The place of supply for VAT on streaming events is determined by where the recipient is established
- Businesses should carefully consider the implications of the new rules to ensure tax compliance
Source: vatabout.com
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.
