The change aligns with EU and Italian legislation, simplifying the VAT exemption process for small businesses operating in other EU countries.
Italy’s Revenue Agency has introduced an important update to the VAT exemption scheme for small businesses operating across EU borders on 4 December 2025.
Under the revised rules, the 35-working-day period for assigning the “EX” suffix—which allows businesses to carry out VAT-exempt transactions in other EU countries—now begins from the date the Revenue Agency receives the taxpayer’s advance communication, rather than from the date it is sent to the foreign states.
The update clarifies the timeline for accessing the VAT exemption and ensures businesses know exactly which information must be submitted to benefit from the scheme.
This change aligns with the EU Directive 2020/285 and Italian implementing legislation (Legislative Decree No. 180/2024), streamlining the process for small enterprises seeking to operate under the VAT exemption in other EU countries.
