Italy has published two decrees to prevent value added tax (VAT) fraud on imports under EU Directive 2006/112/EC.

Decree 4/12/24 and Decree 9/12/24, was published in the official gazette on 9 December 2024 and 13 December 2024.

The decrees clarify new rules for Italian fiscal representatives of non-EU companies introduced by Legislative Decree No. 13 of 12 February 2014.