- Approved IVA 2025 and IVA Base 2025 models with instructions
- Submission period between February 1st and April 30th, 2025
- Changes to IVA model due to legislative updates in 2024
- Payment of IVA with F24 ELIDE model for vehicles from San Marino and Vatican City
- Updates to various sections of the IVA model
- Introduction of new sections for voluntary organizations and youth agricultural enterprises
- Field for transferred credits in group VAT in VW section
- Modification in VP section for minimum payment threshold
- No changes to VA15 section despite EU Court of Justice ruling on Italian legislation regarding VAT credit loss.
Source: eutekne.info
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.
