The Italian Finance Act 2017 implemented in Italy the VAT group regime laid down by Article 11 of Directive 2006/112/EC ('the Principal VAT Directive').
The option must be filed by 30 September of the year before the year in which the regime is intended to apply. For example, groups wishing to elect into the regime with effect from 2025 should have filed an option by 30 September 2024.
All taxable persons acting as such (ie body corporate and individuals) that are established in the Italian territory and which have financial, economic and organisational links may opt to be treated
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Web page updated on 17 Mar 2025 16:03