Italy: VAT grouping rules, proposed effective date 2018 | KPMG | GLOBAL
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Italy: VAT grouping rules, proposed effective date 2018

Italy: VAT grouping rules, proposed effective date 2018

New value added tax (VAT) grouping rules have been introduced in Italy, with a proposed effective date of 1 January 2018. The VAT grouping rules are in draft form, and thus may be subject to change. The anticipated date of passage is sometime in 2016.


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VAT group members would have to be taxable persons (not necessarily companies) and be established in Italy. To be members of the VAT group, the entities must jointly have financial, economic, and organizational links.

Permanent establishments located abroad would be ineligible to join the VAT group, as would entities in liquidation or subject to bankruptcy proceedings.


Read a November 2016 report [PDF 178 KB] prepared by the KPMG member firm in Italy: Draft Budget Law 2017 - VAT grouping rule

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