Skip to main content
KPMG Adaptability Pulse Survey

Learn how companies drive bold action at scale

Access the survey results
KPMG Adaptability Pulse Survey

Learn how companies drive bold action at scale

Access the survey results

Italy: VAT split-payment mechanism extended to 2029

The measure is authorized to remain effective until June 30, 2029. 

August 13, 2026

The EU Economic and Financial Affairs (ECOFIN) Council on July 10, 2026, approved a Council Implementing Decision authorizing Italy to continue applying its VAT split-payment mechanism beyond June 30, 2026.

Under the split-payment mechanism, the supplier receives the taxable amount while the VAT due is paid directly by the customer into a blocked VAT account, rather than to the supplier.

The measure is authorized to remain effective until June 30, 2029, for transactions involving the categories of recipients covered by the regime.


For more information, contact a KPMG tax professional in Italy:

Davide Morabito | dmorabito@kpmg.it

Elia Travagliati | etravagliati@kpmg.it

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline