New VAT Consolidated Act: changes from January 1th 2027
The new VAT Consolidated Act (Legislative Decree No. 10 of 19 January 2026) will enter into force on January 1th 2027, replacing Presidential Decree No. 633/72. Most substantive VAT rules will remain unchanged, but legislative references will change. Businesses must update invoices, VAT codes and corporate documentation by December 31th 2026. What the new VAT […]