The new VAT rules mandate customers in the transportation, freight handling, and logistics sectors to pay VAT on behalf of suppliers for subcontracting, consortiums, or similar contracts.
Italy’s director of tax authorities has enacted Provision No. 309107/2025 on 28 July 2025, which outlines terms and procedures for customers to pay VAT on behalf of suppliers in the transportation, freight handling, and logistics sectors. This applies to services under subcontracting, consortiums, or similar contracts.
The Italian VAT Law was updated by the 2025 Budget Law, with Legislative Decree No. 84/2025 being converted into Law No. 108 on 30 July 2025. This law was published in the Official Gazette on 1 August 2025.
Provision No. 309107/2025 introduced a form for communicating options to the tax authorities starting 30 July 2025, along with detailed instructions for completing it. The service purchaser completes and submits the required form using the free software “ReverseChargeLogistica” available in Italian on the tax authorities’ website.
The declarant must provide the required information, such as party details, contract date and chronological number, contract start and end dates, yearly consideration, brief work scope description, subcontractor details (if applicable), and work location.
The option is valid for 3 years from the date the form is electronically submitted to the tax authorities.
