- VAT and Tax Regime Changes: The Budget Law increases the income threshold for accessing the flat-rate tax regime from €30,000 to €35,000 for 2025, and establishes VAT liability for training services provided to employment agencies, clarifying previous interpretative uncertainties.
- E-Invoicing and Excise Duty Regulations: The law extends the obligation for accompanying documents (e-DAS) to energy products subject to excise duty and amends the VAT rate on certain services, including the introduction of a 5% VAT rate for mountaineering sports courses starting January 1, 2025.
- Enhanced Compliance Measures: New provisions enhance the reverse charge mechanism for logistics services to combat tax evasion, extend administrative penalties for non-compliance with electronic payment data transmission, and require electronic invoices to be accessible by the Italian Customs Authority for regulatory oversight.
Source PwC
