- To establish the VAT Group for the year 2025, the option must be exercised by submitting the AGI/1 form electronically by September 30th
- The deadline of September 30th is final, and if the option is exercised after this date (between October 1st and December 31st), the effectiveness of the VAT Group will be postponed to 2026.
- It is important to follow the correct procedure for exercising the option within the deadline.
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.
