- The VAT reform for non-profit organizations is postponed to 2026
- The VAT non-commercialization for transactions to members and subscribers is confirmed for another year
- The delay was officially announced through the publication of the “Milleproroghe” decree, DL 202/2024, in the Official Gazette on December 27
- The reform, initially planned under DL 146/2021, affects all associations currently under the non-commercial VAT regime as per articles 4, paragraphs 4 and 5 of DPR 633/72
- The effective date of these provisions is now set to start from January 1, 2026, modifying article 1, paragraph 683 of Law 234/2021 to establish the new timeline
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.
