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Italy expands reverse charge mechanism to logistics sector and ends split payment for FTSE MIB listed companies

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Italy

  • Changes made in Law Decree No. 84/2025, published on 17 June 2025, extend the reverse-charge mechanism to the transport and logistics sector, effective immediately, which should simplify value-added tax (VAT) obligations and reduce compliance burdens for businesses in these industries.
  • The split-payment mechanism will no longer apply to transactions with companies listed on the FTSE MIB index start…

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