Italy: Implementation of VAT “quick fixes” directive

The goal of the VAT “quick fixes” is to simplify international trade.

The goal of the VAT “quick fixes” is to simplify international trade.

Legislative Decree no. 192/2021 (published in the official gazette on 30 November 2021) implements and transposes into Italian law the provisions of Directive (EU) 2018/1910—the value added tax (VAT) “quick fixes.”

The goal of the VAT “quick fixes” is to simplify international trade by providing:

  • Simplified treatment for call-off stock
  • Uniform rules to simplify chain transactions
  • Mandatory VAT identification number to apply the exemption for intra-Community supplies
  • Simplified proof for intra-Community supplies

Italy had not transposed the VAT “quick fixes” by the 31 December 2019 deadline, and with the legislative decree, Italy avoids being referred to the Court of Justice of the European Union for failing to comply with the directive’s transposition.

Read a December 2021 report [PDF 251 KB] prepared by the KPMG member firm in Italy


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.