Italy: Budget law introduces new VAT reverse charge mechanism for logistics sector
New rules subject to EU authorization under VAT directive
Law no. 207, known as the “2025 budget law,” introduces a new value added tax (VAT) reverse charge mechanism for transport, handling, and logistics companies.
The law was published in the official gazette on December 31, 2024, but the new rules are subject to EU authorization under article 395 of VAT Directive 2006/112/EEC.
Read a January 2025 report prepared by the KPMG member firm in Italy